Decatur Daily Democrat, Volume 26, Number 48, Decatur, Adams County, 25 February 1928 — Page 3

fipsFor Taxpayer no. Twelve ejark'H !>«••' ™" sl,luto f ,h.. l ”“ n * ° f h ” !4I " MS To be allow 0 * 1 •» a d*nl«ctfon "’"f'rlalnH must conform elowly to 11,,., of th" statnt<>, which ""' •M for'the deduction of “a ma"roV > > allowance for personal serf aW ,ctr ally rendered.” The test of ’T Mobility la whether the amounts 1 Xonahle and whether they ,lft it fact, purely for personal serv,«m<Y«ra~r. 7,'non for which no services, or serP inadequate to the compensation, i rendered Is not deductible as “salReasonable compensation is held “ be an amount that ordinarily Is .old by like enterprises in like clrlim,tanres for like services. Bonuses to employees may bo deducted by employers when such payments are made in good faith as additional compensation for services actuilly rendered, provided that, when ad ded to the stipulated salaries, rhe to-

PUBLIC SALE We will offer at public sale, at the R. W. Hawk residence in East Rockford, Wayne Ave., Concrete Route 54, beginning at 10 a. m., on ** WEDNESDAY, FEBRUARY 29, 1928 the-following property, to-wit:

CATTLE — 23 — H E A D CATTLE—2S HEAD — Guernsey cow, with calf by side, 3 years old; Jersey and Guernsey cow with calf by side. 3 years old; Guernsey cow with calf by side, 3 year soldi Brindle cow with calf by side, 6 years old; Jersey and Holstein cow. fresh by day of sale, 3 years old; Guernsey cow, fresh by day of sale, 3 years old; Guernsey cow, fresh March 15, 6 years old; Brindle cow, fresh March 20, 4 years old; 2 Guernsey heifers, fresh March 20, 2 years old; Brindle heifer, fresh last of March, 3 years old; Jersey heifer, fresh last of March. 2 years old; Guernsey cow, fresh last of April, 7 years old; Guernsey heifer, bred, 2 years old; Brindle heifer, 3 years old, fresh last of April, giving good flow of tnilk; Spotted cow, giving good flow of milk; Jersey cow, 4 years old, will be fresh Aug. 4, giving 2% gal. of milk per day; coming yearling Guernsey heifer; Yearling Roan steer; 3 Guernsey Bulls coming yearlings; Jersey cow, calf by side. 6 years old; Guernsey full gloow cow, 3 years old.

HOGS—43—HEAD—2 good white brood sows, will farrow by April 15; good spotted brood sow', will farrow by May 1; 40 head of feeding shoats, will weigh from 60 to 100 lbs. each. SHEEP—33 Head of Ewes from coming yearlings to 5-year-old and one Oxford buck. Farming Implements—Fordson Tractor and Plows Lunch served by Ladies of M. E. Church R. W. HAWK, CHAS. SHINDELDECKER Johnson, Bevington and Caywood, Auctioneers Marion Pond, Clerk Terms made known on day of sale, »

Moser’s Sale Clean sweep sale of High Grade Fine Stock, Implements, Hay and Grain, etc., at my residence, I’4 miles northwest of Linn Grove, Adams county, or 3 miles southeast of Bluffton, 5 miles west, ’4 miles north of Berne. (EVERYTHING MUST SELL REGARDLESS OF PRICE) TUESDAY, FEBRUARY 28, 1928 Sale beginning at 10 A. M. sharp 158 HEAD OF LIVE STOCK CATTLE—BO HEAD 10 Holstein cows, all young, will weigh from 1200 to 1600 pounds, all due to freshen during March and April. These are cows that produce from s to 8 gallons of milk daily, and are in extra good flesh. 12 good young cows with calves by side, herd includes Holsteins, Jersey and Guernseys; 60 head of heifers, Holsteins, Jerseys, Guernseys and Durhams, some are heavy springers. Durham bull and Guernsey bull. If you are looking for good cows and heifers, here is a herd that will Pay you to look over. POULTRY—IOO HEAD 100 Barred Plymouth Rock Pullets. HOGS—7O HEAD Hve tried sows and 10 bred gilts, due to farrow in March and April, tiroes and Chester Whites; 48 head of feeding shoats, weigh from 30 lbs., >o 100 lbs.; 8 boars, weigh from 175 lbs. to 200 lbs.; full-blooded Duroc male "ok; young white male hog. — GRAIN AND HAY fifteen etons of No. 1 timothy hay, and several tons of mixed hay; 600 O’ishels of good corn in crib. HORSES—B HEAD i ay team ’ extra good, coming 8 years old, wt, 3500 pounds; black team, foming 9years old, wt. 3200 lbs.; bay horse, 7 years old, weight 1300 lbs.; I(| ) horse, weighs 1300 pounds; two other horses not described. IMPLEMENTS tractor, just as good as new, with new Moline corn plow 1W i, ed ,0 ,ractor - capable to cultivate from 15 to 20 acres of corn a day, ironi ? l( ' son tractor, with new engine and new worm gear and main bearing, in th new ’ ®' r oller corn husber, in extra good shape, has never been out extr " eat ' ler l 8-foot Deering binder, equipped with set of new canvas, in sin ? kood Hhape; Deering mower; two-row International corn cultivator; 2 grini breaking Plows; buzz-saw; Blizzard silo-filler, full equipped; feed rj . . ; tOiu sliver; 2-boie corn shelter; 6 wagons; 3 hay racks, with hog onn ,nßani ' corn beds combined; gasoline engine. 1% h P.; 2 tractor plows, ~... t an ™iver and one aP. & O.; Syracuse riding plow; tractor disc; Fordson cuiti° r ~ >nl ley; 3-seetion spring-tooth harrow; 3-section spike-tooth harrow; ear ’ a goot * one; co,, n planter, with fertilizer attachment, good as loart H ? oßier gl- ain drill, 12-hce disc, an extra good one; International hay v' 1 ' a good one; hay tedder; good hay rake; beet plow; beet itv i9nn b Primrose cream separator, equipped with electric motor, capaccar as bß ' per hour - stiU new; a DeLaval and a Cleveland separator; hay as now r ?P e8; furnace stove; 2 sets of work harness, one of which is as good Tpd * any otller articles not mentioned. 6 mnnti and under, cash. For sums over that amount a credit of in ? nths *UI be given, first 3 months without interest, last 3 months 'beared le in ‘west. Two per cent, off for cash. No property to be removM until settled for. ALBERT F. MOSER ®L° o ne £ rs —J. A. Michaud, Jess Ellenberger, Roy Johnson. ' J " Kb ~ Tl ’e Peoples State Bauk, Berne; Rudolph Scliug. J. C. Augsburger.

tai doos not exceed "a reasonable compensation for services rendered." Wb< n the amount of a salary of an officer or employee is paid for a limited time to a widow or heirs in recognition o( services rendered by the deceased, mtch payments may be deducted. o ——— Methodists To Build Now Orphanage At Goshen Goshen, Ind, Feb. 25 (INS)— The construction of a new orphanage was voted by the trustees of the Bashor Orphanage Association and members of the 'finance committee of the Womans Home Missionary Society of the Nojth Indiana conference of the Methodist Episcopal church. Construction of the building was ordered for early in the spring. It is to be built on a farm donated for the purpose by Mr. and Mrs. William Bashor. , A building committee was appointed which was composed of the following: Rev. John C. White, Tipton; Rev. C. 11. Smith, Goshen; Rev. F. E. Fribley, Elkhart; Mrs. A. G. Hooven, Elkhart; Mrs. F. F. Thornburg, Richmond; Mrs. Paul McGuffey, Markle.

HORSES — 18 — MULES HORSES—IB HEAD —Pair of mated horses, 5 and 6 years old. always been together, weight 3400; pair of Roan mares, S and 9 years old, bred, always been together, weight 3300; Roan horse, 5 years old, weight 1600; Black mare, 6 years old, weight 1750; Sorrel mare, 7 years old, weight 1700, white mane and tail; Bay mare, 7 years old, weight 1600 lbs.; Sorrel mare, 4 years old, weight 1500; Sorrel mare and Sorrel gelding, 6 and 7 years old, weight 3400, always been together; Black Mare, 6 years old, weight 1500, in foal; Black Horse, 8 years old. weight 1600 lbs.; Black horse, 10 years old. weight 1400 lbs.; Span of Mare Mules, 7 and 8 years old, weight 2900 lbs. These are all native horses and mules and well broke. Pair Bay Mares, 6 years old, weight 3200 lbs.

DECATUR DAILY DEMOCRAT SATURDAY, FEBRUARY 25, 1928.

® '' j Annual Report of the Water Department « I of the City Light and Power Plant | I JANUARY 1,1927 DECEMBER 31, 1927 . The Water Department of the City Light and Power Plant did a total business of $27,545.31, with a total operating ft expense, including a depreciation charge of $5,991.01, of $22,473.37, leaving a net credit balance of $5,071411- To this is [j'lii added a credit of $803.67 from non-operating income, making a total credit balance of $5,935.61. ye IC The attention of taxpayers of the city is called to the following report: COST OF PLANT AND EQUIPMENT ( disbursements ft Cost of plant and equipment at beginning of year $174,427.79 Amount expended for reconstruction, replacement, operation and Efe Additions during the year $ 7,530.16 supplies ... iaoo ’ oo cPTu Amount expended for bonds and interest low.uu ft Total cost of plant and equipment '. $181,967.95 Amount expended for construction, additions and extensions ... $ 7530,16 sn| r Total disbursements •/ s Zßa ~’ a ft Value of plant and equipment at end of year $175,976.91 Total income $339 .u th Total disbursements ft ANNUAL DEPRECIATION . balance cash on hand December 31, 192? $ 7648.60 2™ Less land value $ 12.250.00 ASSETS AND LIABILITIES ft IO $169,717.95 ASSETS : J llr 3.E3S of $169,717.95 $ 5,991.04 Cost f p rop , rty and pi ant c)ose o f year 1927 $181967.93 > Total depreciation $ 5,991.04 h ' .$ 7648.60 _ Nofpc receivable ... . $ 525*71 |'f* n- MATERIAL AND SUPPLIES AccoLnU receivable. unpaid earning-, on Oct. 1. $ 975.26 ft STOCK ACCOUNT rec * ivable .. . . j 4893 30 Material and sunohes on hand > hoym-ju yIE On hand Used Added On hand Fourth quarterly earnings due after January 1, 1928 $ 5400.36 Jan. 1 during during Dec. 31 co bril 1927 year year 1927 Total assets .$201436.68 UZ . Pumping station supplies $ $ 491.38 $ 491.38 $ iiahiiitipc WS Main pining and fittings $716.38 $1366.89 $1334.90 $ 684.39 liabiuiiiw 4500 00 SHI Service pioing and fittings $ 616.21 $ 572.93 $ 374.06 $ 417.34 Funded debt 325425 ft LG Meter repair parts $ 360.97 $ 249.15 $ 340.22 $ 252.04 Fourth quarterly current due in January 1928 * 3 [ye nj£ Meters and connections $ 141.16 $ 488.86 $ 407.45 $ 64.75 $ 7754 25 0F Hydrants and repair. $ 331.18 $ 201.40 $ 312.24 $ 442.02 Total l,ablllties 5 IE ft Miscellaneous material and repairs $ 117.85 $ 392. K) $ 330.13 $ 55.88 FUNDED INDEBTEDNESS ue Shop tools and equipment $2336.55 $ 249.05 $ 689.38 $2776.88 Bonds outstanding December 31. 1926 .... .... . ... $ 6000.00 tj1r- '' ' Amount paid on bond issue during year 1927 $ 1500.00 ft ft Total $4625.30 $4011.76 $4279.76 $4893-20 H a IWe! Balance outstanding $ 4500.00 Hr ffi SUNDRY SALES d . strl bu Tl on ma.ns (FEET) | jug Water department sundry sales filed with the City Treasurer | n use fj rs t o f year 76499 q-» fil -for collection are as follows: Laid during year 154 S ft Repairs charged to property owners for frozen meters, etc $ 43.22 Total for year 78044 Su HYDRANTS ft ft Total $701.b7 Hydrants first Added during Removal during Hydrants close Wc of year year year year yug PUMPING OPERATING COST 124 20 126 Pumping station supplies and expenses ... S 491.38 1 —Brick reservoir with concrete cover Capacity 135.000 gallons gg ft Maintenance of pumping station equipment $ 126.61 I—Concrete reservoir with concrete cover Capacity 214,000 gallons Maintenance of source of supply $ 139.28 L£ Maintenance of pumping station buildings, fixtures and grounds $ 159.90 Total storage 349,000 ® Total pumping operating expense . j $11,900.42 STATION PUMPING STATISTICS ft nrrimnmTTmtzxwr n t- r i, r rmr-vi-r' Total amount of water pumped during year 128,542,000 gal. DISTRIBUTION OPERATING EXPENSE Maximum amount of water pumped in any one day (Dec. 14, 1927). 559,000 gal. rx- »-u X « noq Rd Minimum amount of water pumped in any one day (Apr. 24, 1927) 120,000 gal. y. D.str.but.on system supplies and expense $ .83,64 Average daily pumoage for year 1927 . 352,170 gal. ft Maintenance of tra-.smiss.on mains $ Range of ordinary pressure on mains ... 27 to 32 pounds | s l «’- •— «•» es s 9 ::r. riJ’S MONTHLY-STATION pimping record IN GALLONS S 3 Maintenance of basins, fountains and troughs $ January .8,577,000 gal. July 12,383,000 gal. SI ;ft Maintenance of buildings, fixtures and grounds '.s February 7,823,000 gal. August 11,693,000 gal. JjS March 8,318,000 gal. September ... 12,321.000 gal. UE Total distribution operating expense $2634.98 April .7,341.000 gal. October 12,930,000 gal. ft Mav .... 8,688,000 gal. November 13,094,000 gal. GENERAL OPERATING EXPENSE June 11,536,000 gal. December 13,838,000 gal. $C IE r.nAnnn Total gallons pumped during year 128,542,000 gallons □g General office salaries SIOOO.OO Year 1926 Year 1927 rfJ Collection expense (Reading meters, etc.) $ 330.16 IE if" Promotion of business expense (Advertising, etc.) $ 43.20 GENERAL INFORMATION General office supplies and expenses $ 83 05 iaoctra, «?754<;3i Injuries and damages $ 1° a oP^aUng revenues $28576-41 $27545.31 IE Insurance $ 265.48 Tota oneratmg expenses $x4709.72 $22473.37 30 Stationery and printing $ 25.00 Total Non-operatmg revenues $ 491.07 $ 863.6 Operation of utility equipment $ 97..57 Gross Income 514817’1,; Sll9OO 4'’ L£ Maintenance of utility eouipment $ 42.10 * le . ctr . ic , povw ' r Maintenance of utility equipment building and ground. $ at< = r,al and »UPP''«» on nand $ 4625.30 $ 4893.30 gH Miscellaneous general expense . .... .. $ 60.37 Addition to plant and equipment $ 6699.27 $ 7530.16 Our water plant was originally constructed in the year 1896 at a cost of Total general operating expense $1946.93 $71,144.51 and since that time additions have been added to both plant and equipyS ment to the amount of $110,823.44 making the oresent value on January 1, 1928 IE SUMMARY OF OPERATING EXPENSES $181,967.75. Improvements have amounted to $110,823.44 within the last 32 years pjp ■art ' * and of this amount $55,407.35 has been added within the last seven years. Total pumping operating expenses $11900.42 Qn Sept. 1, 1892 the present tract of land for the water works was purchased ft Total distribution operating expenses $ 2634.98 from the County Commissioners for the sum of $150.00 in money and the free 3* Total general operating expenses $ 1946.93 water for the Count House and Jaii for a period of 15 years. Eight wells were 1 constructed on this ground in the year 1692. ft UE Total operating expenses $16,482.33 Bids were received for the construction of the plant Sept. 18, 1894 but the nnvu * Tivr ixe-wkiitvci same was rejeccted by the Council. New plans were made and bids received bp] 01 EKAIING KEVtktNIJEB again on May 15, 1895. Injunction proceeoings followed and tne awarding of the 3Q ft Earnings from c ° i 7 n m c " c J al a " d a J" d $ 77MM DecauVwate'r Works Company was then organized with G. Christen, S [yEj Earnings rom nlu I *P , j.. e 32 00 president and E. X. Ehinger as secretary, who were granted a franchise to con- ft ft Ar rn '?i° S rUrrl 3 n'n ° mU ' ' P" S 12 86 struct, operate and maintain a water works system in the city and they entered j,v On Miscellaneous earnings > 12 - 86 into contract on June 15, 1895 and the same was completed Feb. 13. 1896. The y- | Total «»,.<,«, - W *“ r OPERATING EXPENSES AND DEPRECIATION Since the year 1920 the plant has been changed from a steam operated plant y; 2lu k to an electrically operated system. Three motor driven pumps have been added 31 U 2 Total operating expenses $16422.33 and one of these is a fire pump with dual drive, steam and motor. An extra air Depreciation (Not being set aside) $ 5991.04 compressor has been added which delivers double the capacity of air delivered bfj] for numping the water from the wells. All this electrically operated equipment ft ft Total operating expenses ana depreciation $22473.37 have other steam operated equipment in reserve for emergency use. njp Our water suoply has been sufficient for the last seven years and never have yj SUMMARY-INCOME ACCOUNT we been compelled to limit the supply of water to the citizens or been called up- ft ft eoTtdßoi orl to enforce the "Sprinkling Time Limit Ordinance.” Total operating revenues 62754..| n order to maintain our pa st program of re-investing our depreciation re- l£ Total operating expenses and depreciation serve fund in the plant and equipment and especially to provide a reserve of the ft ft n . ' water source of supply, I would recommnd that a new well be constructed on the bnl Net operating revenue ■ ♦ ’«7 .94 | ot recen tly purchased in the Niblick Heirs Addition in order to guard against a UZ JPI Net operating revenues » 5071.94 future shortage of water which has so greatly menaced some of our neighboring ft IE Non-operating revenues » 863.b7 cities and also that additional mains be constructed where deemed necessary by an) ag GROSS INCOME $ 5935.61 | n conclusion let me say that past records cannot help but convince us that DPmPTC IND TklQllllßQli , MP'V r r*Q our municipally owned plant, operated free from politics, has first of all served [UH- KECEII lb Dlbßl KbEMEAIb jtß primary mission, that of furnishing at all times an abundance of pure water ft lyj INCOME at a reasonable charge to the community which it serves and secondly that inst stead of providing dividends to stockholders in a Private plant you have increased Balance of accounts December 31, 1926 $ 4493.88 your investment in the sum of $110,823.44 since the same has become a municipal- Jfi Cash receipts during y«ar 1927 $29493.65 ly owned plant. Qjg 3D All of which is most respectfully submitted, Total income $33987.53 • ORVAL HARRUFF, Superintendent. ft WATER DEPARTMENT | | CITY OF DECATUR LIGHT AND POWER PLANT. I WATER SERVICE FOR DECATUR ' |

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