Decatur Daily Democrat, Volume 23, Number 47, Decatur, Adams County, 24 February 1925 — Page 3

MBfl - - 1 ** Wf u I'inncis Form Spray Ring Away With Tumbledown Orchards

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BaL th ,P-t NoTi:- Tic f.-Lowin* -BS •■- I ■L....pn-d. '. "- J >' ‘""7 ’ rse, Mi„ - ,ns. of H P-r tty ars^K„. l 1> ;K u.K. tr aw „ u ■■• -'■ flK?n'f-<>>“ '"' l,; "' 1 U f “"V „B*-' ■>' ■’ ■' ,! " i ,i; " * •*•*> i |r ,.... Hui piuilio. ;1 i.un.;»fit Iv ( ,||.. fruit lll;lf I 11 "'; ~b fll h y " u 1 did of I I'utHio' I tii-! k: nt ri , r a , ... io ,■ ~,ii„ V- ~,,1, . ■H r .. .. In," I II- l.'iineis I-' [ BMfri ««iM •• ■ ’ ’I" ' ;,| " ! *•'•>■ •''i _ el them - 'H 1 *"''" lp ' ... - : '" ■ " ’! , farmer. BM The --u'T « ■ l"-c I ' 1 «•> year ■ i ■ ati-l i- ■ i.l mn in< .--I of tl.o |SHt. - ■ -in Ili.wirer. l .iI hint's rii'tit '-’i- th-' ’not iniporlaiit ■SHfoi:'- lirine ’ l - i-y of 1--!1o'a-UM!?; .- • -.- ■ 'i-l- J • pr.i - MMW - i: - " 1 I.' ■ ■ I-' ""c "l 1 !“ ■Mte • ■ - io " Hint it v .is |Mho/. more tlitln four ■ H|Ms[no iHl'ill-.- I"! 10. ol.eri ■MiK T:.' .'l'll I' I' .eiu-'l tile MStK. i.ni -mliituer compared to MM*uw til..' a-i. .\' ii old-, four, all <-■ nP-,1 lli.ll I- |,.|V.. to apply all I ~~~ •M IN co M E T A X ■ I) E I' A R i’ M E N T B M. L. SEIDMAN.C. P. A. MB S" ' '• •"!> i ' questions liavo- ■"' 'tin■:■'•■■ ' Hit.l it Ims ntrain ' RM r>~'ti < • !!■"'! ailvisah'e to devote this article to them. 9HS Earned Income from Sole Proprietorsnip B|B s* hi yonr seventh article there I^B •ffaPtl a question of computing el t.i. individual whose busi ' Psy eleareil above all expenses MH15.800. Why do you not treat the MBwity income of $5.8(10 as earned. the earmd income credit inof $10.50. and the total tax 1, s, “ :l 'l "f $47.53? I would be us'd tu have your explanation. B ° T - 11 i SM •’■ A " iiPlividual ownint; bis own Mne.ts is limited in figuring his 'Wiled income credit to an allow-. M' 1 "" fo '' '"'"Pensation of no t more. BB , ' an 207 t of his net income from j hM| ttutess. This amount, in any event, BB i' ,nni>t Mepp,i a reasonable allowIK f° r the sprv i pp « actually rend HI. ' / ,hp individual, nor can it ■M-T? * ln ' non - A minimum of $5,00(1 M in evpry casp - in th** in--8fl» ,'■ casp ’ is the maximum rned inponip - 9B ( . Inc ont« From Garage »I- „ " J " ne 1924 1 '’on K ht a one Whif ' h ' nse for >ny Mb nep' n IQre is a,a o a two car garIm Ja clion of which 1 rent f ° r ■B I liav T T his i s *i ,p °nly income H r urn,4 ,hiS pr ' , i ,Prt y There is H I nav fiw Ke the proppr, y °n which I Shouse m‘ tereSt ' Bpr ° r( ‘ ' bOUEht M farago waa * ' l ‘ nt tor " lp hol ‘se and K “<lvise m! ? ° Per montb ' Please K co »e from h? '° determine ,he infl 1 have nn h invpslmp nt. I realize ■ ?n Se "* ’T ,iOne( ’ -<> other K iititwhn.' can de,p rmine these, I Mion of the 7, es me iS the determin - H A. Th G. C. G. l B horn th W mon,llly re nt received fl ear ag e shnniTt' ° f onf ' half of >our , I A *’in St th . ! nc!u " Pd in income. S 61 the deprjf,"? appl,e< ' one - bn,r I H ° Jny Glher expenses in I

» / five sprays. The trees that received only four sprays last summer bon .fruit that was Infected with the larva [of the codling moth while the Insect Was hardly noticeable in the orchards receiving the extra spray. It is interesting to note how the work is organized to get till of the orchards on the eighteen farms sprayed nt the proper time. There I were 1.715 trees sprayed last sum ' 'liter ami it is easy to see that it takes .speed for one spraying outfit to gel .around from one farm to another ami i 'accomplish the wotk at the proper; .lime. However. Noah D. Mazelin. the j man who does the spraying, has been | .equal to the task. One of the tlrnl , ■things he did was to remove his spray ■ ling outfit from the heavy, springless running gears on whit b it was mount- 1 led when bought ami place it on the I running gears of a light spring wagon. | This enables him to hook it on to his Ford ami hurry down the road from .farm to farm saving an enormous j I amount of time without injury to the I out lit. Mr. Mazelin has studied the trees land the methods used in spraying and w’h'*n the proper time arrives for the I various sprays ho lays out bis pro'gram telling them the approximate that he will be at their farm. This enables them to have everything I in readiness ami a team harnessed to [pull the sprayer tbroii' h the hmd as soon as Mr. Mazelin arrives. I A careful record of the cost of spraying was kept last year It in [eluded all the spray materials labor, interest, depreciation, etc. A summary of these records shows that it cost just $230.77 to spray the 1.715 trees. This average just a little more than 1.3 cents per tree. There ino comparison between this cost and Ithe increased production and the higher quality of the fruit. These farmers have learned the real value of spraying and they have learned how to do it most econontically and satisfactorily. I H M. ■‘■ - - Iho upkeep of the garage. The enII ire tax on your home and all of the Interest paid on your mortgage are dedmtod from your income. No I other expenses on your home may be i deducted. The rental value of your i iiume in Out. Income. Stock Profits Q. Some years ago Ihe writer suddenly round himself heavily over- ! bought on stock in speculative acI count, and was obliged to accept I very heavy losses on some of the J stocks in order to prevent being en- ' tirely wiped out. In order io do so, •a large loan had Io be secured from [my bankers, and various securities were pledged as collateral. If the I present “.Boom Markets continues long enough, it. may be possible to pay off part nr the whole of the loan thru the advancement in prices of I some of the securities bought some I years ago. This would show an apparent profit on such securities, which in reality is only the recovery I of a part of my losses pre ivionsly, and the redeeming of securii ties upon the income from which I have paid income taxes. In such a case, would I have to declare these profits in making my income tax return? J. 11. C. A. Any profits, based upon the excess of the final selling price over your original cost of securities, must be reported as income in the year in which you sell the securities. This is true altho the profit is merely making good what you had previously lost in the past. For income tax purposes, every year's transnqtions must be considered separately.' Head of a Household (}. My business us an engineer keeps my actual place 'of residence an ever changing process. 1 have however, established a home which I own and keep up, and support a mother who lives there. I only stay . in this home a few weeks a year, my [ business keeping me in other parts of : the country. It seems to me that I should be allowed an exemption of $2,500 as head of a household and ,S4OO additional for the support of my mother an a dependent. F.G.C. A. Since you have established a home mid support your mother in that home, you an entitled to an exemp- |

DECATUR DAILY DEMOCRAT. TUESDAY, FEBRUARY 24, 1925.

i * " ’’' l ii, "“ 1 “" —■ • ■ - —~ (lon of $2.11(10 as head of a family a with one dependent. This Is true , nil Im your biislneiiM keeps you away from home the greater pan or the i year Worthless Bank Stock Q. Suppose Mr. A. own a certain imotmi of bank -no' k for which he paid al Hie rate of SIOU Now sup pose that the bank falls amt A is eulh'd u|»on to |iay im a ise -a/nent at the same rale, that is, SHiO per share Can Mr A charge off this amount al the rate of s2oo per share as a loss with regard to the Federal Income Tax? If so, at what place on the tax blank should he make the entry? <’. i: s. A. Since the hank stock is totally wdrthb s the $2')U per share can be charged oil as a loss on your federal income tax return. If you are re porting on the long form for Income over $5,000 the deduction can be taken as item 13. If you are reporting on the short form for income under $5,000, the deduetio\i can be Included with “other deductions” Item 8. Earned Income Q. I am a general agent for a life insurance company. 1 write personally little, if any business, devoting my lime to supervising the work of

GUARANTEES HIS PRESCRIPTION TO END RHEUMATIC PAINS ANO PED'JCESWOOLEN JOINTS Money |{ack Savs Holthouse Drug Co. If One Bottle of Allenrhu Doesn’t Make Any Rheumatic Sufferer Rejoice

Deen Seated Uric Acid Deposits Are| D ssoslved and the Rheumatic Pois r on Starts to Leave the System Within Twenty four Hours. Tin 1 Holtbouso Drug t'o.. and every druggist in this country is authorized to say to every rheumatic sufferer in this vicinity that if ALLENRHU. tin ! sure conqueror of rheumatism, doesj not stop all agony, reduce swollen joints and do away ait ha even tin' ' slightest twings of rheumatic pain, b " will gladly return your money {without comment. Allenrhu has been tried and tested i for years, and really marvelous re(suits have been accomplished even in 'the most severe cases where the t suffering and agony was intense and piteous and where the patient was I helpless. Allenrhu relieves at once. Im- ' mediately after you start to take it

Central Grocery “Os Course” Phone 31 We Deliver i , _ ... BEANS "." an " . 42c Prunes SuiiSwcet. 2 ' . 25c Potatoes ’ 95c . I ■ . FOULDS ■' . Rgu 25c "Onlral” Best Bulk. LAJr I* Rio, ptttnd . . .OOC . ■■■■!!■■■ ll Willi IWMI r— —WWW» S 4 ' ■ ’ ’ ----- ’ 1 5 For Real Radio Satisfaction ■ '1 I ATWATER KENT ■ You arc going to buy a Radio and it is going to be a good one, We suggest the best there is to be had— ATWATER KENT. It excells all other makes in every way possible and makes Radio a pleasure at all times. We have a number of various makes “trade in” sets, which we are offering at greatly reduced prices. See us and save money on these bargains. Hensley & Son Jewlers | Exclusive Atwater Kent Agents for Decatur Viinr-I •"’rwMMMff>'(<iWin'iiiTiiirMfflrMßMWiiirMiii<irffliMWWff l| iM'i | i | RßiTWiw nhi *

' ■ r- - . — — ■ ' — •.trellis employed by me. tinder these edreumstanees, can the first SIO,OOO of my Income be considered as “earn■it inconie?” Could I assign myself '•mh a • alary when thje amount Is inm-v than 20*X of the total net <r.m mac Imis nccrulng to me afti-r pay-, inr eommlttslon to sub agent . ntllce expenses, etc? t’.J. A. Altho yotjr time Is devoted upervli’.lng the work of agent t, yotii'i tni'iniu in such a capacity is from per ottal services, rendered. l.'nder ■meh ilriitm tanees, the first slo,ooo' of your net commissions a 1 a gi nera) ai'i'tit for .1 life Insurance company may be c insldered an earned Income.' Sale of Securities by an Executor ' q. In 191 u party died, leaving an’i 'tate of fifteen different heirs. Among other securities, he left ume common stock in several cotton mills. Before his death, very little, if any of this stock had ever been offered for sale. Four or five years after his death, the executors sold the mill stock for s3(t() per share. What income tax should have been paid on this sale? Should the taxes have been' paid on the whole amount or should Hie nmoutil on each of the fifteen shares have been figured separately?

I (he good work begins, it searches I mil the uric acid deposits, dissolves I Hie secretions and drives rheumatic i poison onl of the body through the kidneys and bowels. I It's marvelous how quickly it acts. I Blessed relief often conies in two days, and even in cases where the |'-iiffering is most painful all traces disappear in a lew days. Mr. James 11. Allen of 2(> Forb, s St., Rochester. N. Y.. the discoverer of ALLENRHU. who for many jears suffered the torments of acute rheumatism. desires all sufferers lo know that be does not want a cent of anyone's money unless ALLENRIII' decisively conquers this worst of all diseases, and he has instructed Hie llolthouse Drug Co., ami druggists i verywhere to guarantee it as above in every instance. If you live out of town ask him to send you full particulars.

' w.r T. ' i A • A profit wan realized on tbe| "ale of Hie stock, measured by tne difference between Hie gelling price i and the value of th* -lock In 191 ' .it tile dale of the death Os the tecta.-j -tor. Win liter Hie profit is taxable 'directly to the executor of the estate! in one lump sum, or liottld Im ilivld led among the fifteen heirs, depends I upon the term of the « tlale. Old 1 Inarlly, If Hie beneflclark < have a life or olio I l> I tiiili.'ble bit' ll ts, the | profit on Hie sale of the properly ofi Hie estate is'taxable directly to the executor. iLaFollette Followers Are Fledged To Third Party Chicago, Feb.,24 —Followers of Senator Robert M. l.a Follette today wer<

700 pairs of extra trousers to match your ONE coat and vest! I 1 Somewhere around where you live are liiii’girg un idle coat and vest that only need the introduction to a pair of trousers to make a new * xj ‘.trii / . iLwak W iWO pairs here ■ /7 >r e / 'I ZA 1 1 700 opportunities to perfectly match the two / J_Z-. | i Ml I orphans in vour wardrobe amt unite litem into a ; / UOJH [ • " '•«*• : k J "Hl $1.75 ,p SIO.OO • \\ um] Value in every fabric. 3 I'ehn.-T-Ay&ui Go 1 , J BETTER CIOTfIES EQR LESS J MONEY - ALWAYS- • DECATUR • INDIANA * “- i ~ii i wnrr—uiiiwi hi mill 11 ■mix i ■—» zii iw -» n -r.-L-.T-——r— — —! ! — 1-.'...- y - -r-'—' — / *«■■>' UTaOuAWUX MTM— Over a period • of years M THE Ford car has remained the undisputed leader for value in the motoring world. There are certain fundamental reasons why this is true. It is a car, properly designed and staunchly constructed, having | a motor which has proved itself reliable, long-lived | and economical. It is adequately serviced by an organization reaching to every community and neighborhood. I hese com- q , bine to give the Ford car the highest resale value in ? * n proportion to list price. M / h And as production volume of the Ford has grown the purchase price has been steadily reduced. Touring Car • 290 For Jor Sedan • 660 DETROIT On open can demountable rima and atarter are SBS extra SEE THE NEAREST A » <■ b - AUTHORIZED FORD DEALER Adams County Auto Co. FRED E. KOI.TER, Mgr. INSIST ON GENUINE FORD PARTS EXCLUSIVE FORD DEALERS Madison Street Phone Bft I VISITORS ARE ALWAYS WELCOME AT ALL FORO PLA Nt S R ■ ——■Mini

Iph'ilgeii to support si "propresHlve” | third party, the name of which in to] I In* I'lio i n nt u convention to lie bobl i some turn* “ In the ii":ir ftituro. ' Thr» now third party will lie with ! out thn aid of tho four railway broth-1 H'lhood't who split, with Hu' I'onferrnce I i for progressive political action on Saturday, whffn it b''ca.nio apparent that His conft'i't'io '• woiibf i)Ot agl't-r* to non partisan polltlral action. At. the ame Hiiip that the new pro- I greaslvc party wan bsiiig form'd Er. . (■ono V. Jifbs and Morris Hilquit 'tor I vad notli't* that affiliation with the I third party was against socialist in-1 l terest, (SEED CORN — Guaranteed. Wm. Reppert, Monroe, Ind. . 471 f cod ■ 11 11 ~ "

[bake it I I best I ! with J !>■ i I ISfc » Ml