Decatur Daily Democrat, Volume 35, Number 2, Decatur, Adams County, 2 January 1937 — Page 4

PAGE FOUR

DAILY DEMOCRAT DECATUR Publisher! Every Evening Except Sunday by CHE DECATUR DEMOCRAT CO. Entered at the Decatur, Ind., Post Office as Second Class Matter. H. Heller President A. K. Holthouse, Soc'y. & Hus. Mgr. pick D. Heller Vice-President Subscription Rates: Single copies ■ 1 -0* Due week, by carrier .10 One year, by carrier 5.00 One month, by mall .35 Throe months, by mall. — 100 Six months, by mail 1-75 Dne year, by ma 11....„ 3.00 One year, at office- 3.00 Prices quoted are within a radius of 100 miles. Elsewhere J 3.50 one year. Advertising Rates made known on Application. National Adver. Representative SCHEERER. Inc. (15 Lexington Avenue, New York, 35 East Wacker Drive, Chicago. Charter Member of The Indiana League of Home Dailies. Can you reiflember “way back when" we had such New Year weather as greeted us in 1937. Well few folks can. Now that we have had a merry ' Christinas and a happy New Year. let's see what can be done to make, i the average day a little better. . 1 The weather bureau says snow ( and colder weather is in the offing c and has already reached northern Michigan. We're for heading it off. Roger Babson is right—we have * gone through the seven years of ' bad luck and are headed for seven 1 years of good. If we do It right we 1 can even extend that seven years i i ten times. It is reported that the Duke of ‘ Windsor recently received two big ‘ truck loads of mail in one day and f of course as long as that keeps up s he can't be listed as just an "ordi- 1 nary feller’. ‘

Don't try to convince yourself that you can get away without buy : ing your 1937 automobile and drivers licenses. You will be required to pay more and may be considerably inconvenienced. A merit system is a fine thing if that's what it is but most of these systems develop into semipolitical organizations for the benefit of those who happen to hold the jobs. If we are to have a merit system let’s put it on merit. Everyone hopes the little son of Dr. Mattson of Tacoma, Washington will be returned home safely and that the shock will not injure him but they are also hoping that the kidnaper will get a shock that will stop him from future acts of this kind and likewise warn others so inclined.

Well we’re off on 1937. The whoopee is over and it’s time to think more seriously about it. Every one predicts a big and prosperous era for those who try. How will you get your share and what will you do with it? Don't spend too much time in planning, but don't leap headlong into affairs. Work it out in a sensible manner and then do it. The football season really elos i ed yesterday with the “bowl" con tests iii various parts of the country, the contest at Pasedena between Pittsburgh and Washington of course having the most fan in

FEDERAL FARM LOANS Now At 4% The Adams County National Farm Loan Association, of Decatur, Indiana has received a Charter and has been duly authorized and empow ered to make farm loans in all ot Adams County. If you are expecting to re-flnance your farm loan, call or write this association at once. Office. 133 South Seconu Street Decatur, Indiana E. Burt Lenhart, sec’y-treae. Fred T. Schurger, Investigator

terext. Now get ready for the basketball tourneys which will continue! to the middle of March und give I you Just a breath before the basehull boys get their bats and gloves out for the annual battle. The threatened strike among 1 automobile workers may have plell- . ty for its foundation but surely ' there is away to settle whatever I the controversies may be without paralyzing the country. That's almost too serious to be forgivable just at this time when we seem to be over the depression und ready' to enter a period that should somewhat make up for the lean years. Employees of the Indiana Railway company indicate a willingness to accept a 12H P er cent increase in pay which was offered them instead of the 20 per cent demanded and Judge Wilson may I rescind his order which would have ended operation of the interurbane for good. No doubt these traffic lines are doomed and can only be continued as every one 1 concerned cooperates. President Roosevelt in an address to the National Conference of Christians and Jews last February said this: "No greater thing could come to our land today than a spirit of the revival of religion, which would sweep through the homes of the nation and stir men and women of all faiths to a reassertion of their faith in God and their dedication to His will for themselves and their world. 1 doubt if there is any problem —social, political or economic—that would not melt away before the fire of such a political awakening." Less than a month ago, speaking at Buenos J Aires, the president: "This faith ' in the Western world will not be i complete if we fail to affirm our faith in God.” It’s good at this season of the year to keep in mind I that no country has long survived I after forgetting its debt to a Kind 16 Providence. 1

fl ----- S TAKE THE HOME PAPER We once knew a man who was I too stingy to take the newspaper . in his home town and always sent ! over to borrow his neighbor’s paper. One evening he sent his son over to borrow the paper, and while his son was on his way he ran into a large swarm of bees and in a few minutes his face looked like t a summer squash. Hearing the agonized cries of his son, the father ran to his assistance, and in doing so ran into a I barbed wire fence, cutting a handful of flesh from his anatomy and ruining a $4 pair of pants. The old cow took advantage of the hole in the fence, got into the corn field and killed herself eating green corn. Hearing the racket, the farmer's wife ran out of the house, upsetting a four-gallon churn lull of cream into a basket of kittens and killed the whole

flock. She slipped on the cream and fell downstairs, breaking her leg and a sl9 set of false teeth. The baby, left alone, crawled through the cream into the parlor and ruined a S4O carpet. During the excitement, the daughter eloped with the hired man and took all the family’s savings with her. The moral is that every should be a subscriber to his home paper.—The Tunkhannock Republican and New Age. I o I COURTHOUSE

Oaths Filed Henry F. Gallmeyer and Forest Elzey took their oaths of office as jury commissioners. Ruled To Answer The defendant was ruled to answer ou or before January 7 in the suit for possession and damages brought by John R. Gage against Harry Schulte. MARRIAAGE LICENSES Edward L. Press. 28, lowa City, lowa teacher to Marquerile H. Kaser, 24, Decautr student. Carl Black, 40, Akron rubber worker to Mary Charlotte Mullen, 32, Decatur factory employe. Victor Wellman. 22. Bradford. Pennsylvania chemist to La Dona I Church, 20, Monmouth botSikeejser.

The Giant Starts Up Again — & & I Ip a «"l Bl '- i\ Iv ifflN 1\ J Ir •Ml M I jk V l'lv» vVsfri I \ W 4 ■ry r ,.„ | qrK-mg uro Syndic »f. Inc .* arid ng.>a re«r»ed Z ». __ —-j— M , ■—»i ■■ II

Outlook For Indiana Business As Seen By Business Experts

(Editor’s Note: With business becoming constantly more com- i plex, the field of accounting assumes increasing importance in Indiana. Today’s business review article centers on this problem.) Public Accounting Problems of the New Year Ry D. Lyle Dieterle. C.P.A., Assistant Professor of Business Administration. Indiana University The year 1936 has been a busy; jhnd successful one for the public . accountants of Indiana. The vol- 1 time of trade in the state will reach fully four billions of dollars for the year 1936. Spurred by' quickened Christmas buying the/ wholesale activity indicates 1936 Christman vloume close to the 1929 , mark. With 583 registered certi-1' fied public accountants in the j state of Indiana for the last fiscal ( year, this represents a volume of trade of about $6,850,000 per public accountant. With only one registered public accountant for each 6,000 of population of the, state the demand on certified pub-1 lie accountanta is heavy, and will; be increasingly so in the future. The outlook for the accountant' in 1937 is most promising. Busi- 1 ness activity in Indiana, in 1937. | according to experts, will exceed j that of 1936, and 1936 was only 201 percent under the volume of 1929. I The primary increase in the de- ■ mand for public accountants is. caused by the Social Security Actp of the Federal government togeth-l 1 er with the Unemployment Compensation Act of the state. The Securities and Exchange Commission. Interstate Commerce Commission. Federal CommunTations Commission, and Social Securities (board, and many other like public organizations, are requiring special reports from business. The income tax plus the current corporate earnings tax will add materially to the duties and knowledge necessary for the public accountant The accountant must interpret this legislation and file the necessary report for his client. No estimate is available of the number of registered accountants in the state in public practice. Many of the 583 registered accountants are in retirement, teaching, or In governmental employment. or are in private practice as regular employees of industrial or merchandising concerns. Eliminating these groups, a,n even greater demand for services ta assured the accountant in public practice. “Time marches on" for the accountant. Accounting has kept pace with industrial development, land accounting is no longer considered bookkeeping. Definite and ■ extensive preparation is essential for those who will play a principal part in the guidance of industry. Unlike most other professional licensing examinations, the prerequisites for tajcing the examination for the certified public accountant do not require formal educational training above the high school grade except in the State of New York where a new, ■- •*

DECATUR DAILY DEMOCRAT SATCBDAY, JANUARY '2. 1937.

law is to become effective January 1„ 1938. This lack of required education undoubtedly accounte for the fact I that a very large number of C.P.A. : candidates fail. In Illinois the figures for percentage of success' for candidates in recent examinations are given as 4. 7, 8.1. 7.5, 10,' 8. and 10%. In New York from ! 1896 until 1934. 24.958 examina-j i tions were given, and of these | 20,080 candidates or 83.2 percent I failed. Figures for other states | would be similar. In most cages these candidates have had special study in accounting pine practical experience. There is a need, however. for a systematic and thor- ' ough training and preparation for the examination. Statistics cf past examinations 'in Indiana indicate this need. Os those qualifying in education and experience, only three candidates received certificates as the result ■ of an examination from January 1, ' 1936, until December 5. 1936. Dur--1 ing the fiscal year ended June 39, 11936. 12 out of 43 passed the ex-i ! amination. For the yeaj- ended' June 30, 1935, only one out of 501 1 candidates was successful. In all j Jof these cases the candidate had' I qualified under the experience reI quiremente, and was eligible for 1 the examination. With proper educational training together with ladequate practical experience, the percentage of failures could be materially’ reduced. To fulfill the need for accounting study in preparation for the C.P.A. examination to eliminate failures, and for those interested in accounting but not particularly in being certified. Indiana University has offered many new accounting courses including a. full year course in C. I’. A. review. The course ie designed to present to the student the essential knowedge both in theory and in •ability to apply it when he is a licensed C.P.A? Before the school year 1936-37 no such course was available in the state of Indiana. Other istate Universities axe offering like courses. This course will fill a need which the state has long felt. With some 16,250 C.P.A.S in the entire United States as-of December 31, 1936, ami about 20 percent of these engaged in private business, government, and teaching, less than 13,000 C.P.A.s must carry on ajl of the practice of the profession until others aru properly trained and qualified. With •Indiana growing rapidly as an industrial state, aiid with the new governmental and state social security legislation increasing the work of the accountant, the opportunity for the certified public accountant is greater today than lever before. (The closing article of our business serie*, to be presented on Monday, will discuss the problem of co-operative marketing.) Trade in a Good Town — Decatur t «

! * TWENTY YEARS AGO TODAY [ From the Daily Democrat File Jan. 2 — Germany has given up hopes for an immediate peace settle(l ment. 11 Frank Wechter appointed county • j councilman to succeed Frank Hiaey > who recently resigned- . | Leo iAuth, 73, veteran jeweler, died this morning after a long ill- | ness. ' i County Road Superintendent Jim A. Hendricks files annual report, showing expenditure of $40,561 dur’l insr the past year. Miss Bertha Voglewede begins work as bookkeeper in the local gas > office. 1 E. B. Lenhart elects superintendl ent of the Methodist Sunday school. Judge Daniel D. Heller, 77, dies • after a three weeks illness.

o * 4 Answers To Test , Questions Below are the answers to the | Test Questions printed | on Page Two 1. Equal ability to use both! hands. 2. Four solar and three lunar. I 3. April 6, 1917. 4. Chipmunk. 5. In the Dead Sea valley, 5 i miles north of the Dead Sea. 6. Grenade. 7. English novelist. 8. One who distributes alms. 9. The camel family. 10. Stephen A. Douglas. o . | Trade in a Good Town —• Decatur

SOCIAL SECURITY COMPLETE §| 25 Aeach lU employees or less No. SO-10 Outfit Consists of: Loose Leaf Ring Binder Bxlo 'A Personnel Record Sheets Employees Earning Sheets targ.r outfit* proport lona t*iy pried All Necessaxy Infoxmation fox Social Security Records « NOW ON SALE AT Decatur Daily Democrat

MONROE NEWS mas evening. Mr. an<l Mw> Meyers of Port W«y»e. «'• »“*Ji Mrs. John Crist. Mr. and M s. Ray j mond Crist and •»»' Queutm an , ’''.Mirand Mrs. Walter » cr,el " f . Sturgis. Michigan, spent the *®»7 ■ nd with Mrs. Hertels' .parents, Mr. and Mrs. C. W. Haggard. Mr. and Mrs. James V. Hendricks I and Mr. and Mrs. James E. Kessler, pent Christmas in Fort Wayne, the ( guests of Mr. and Mrs. Hurry Kessler. Rev. and Mrs. Elbert Morford and son Norman spent Christmas with Mrs. Morford's parents near Sheridan. , George Smith of Murrysville. Ohio visited hie parents Mr. and Mrs. W. S. Smith Christinas day.

Mrs. Martha Lachot spent the week-end in Fort Wayne, the guest of her son, Herbert Lachot and family. E. J. Fricke and son Harold and daughters Neva, Mabel and Doris are spending a two weeks’ vacation in Miami, Florida. James Price of Rockport spent Christmas with his son, Roy Price and family. Mr. and Mrs. John Floyd spent Christmas at Elkhart, the guests of Mrs. Floyds sisters and families, : Mrs. W. O. DehU and Mrs. J. L. Berger. Mr and Mrs. Brooke Andrews family of Flint, Michigan, spent the week-end with his (parents, Mr. and Mrs. Jarnos Andrews. Mr. and Mrs. Jim A. Hendricks entertained at Christmas dinner, Mr. and Mrs. H. G. Hendricks of Jackson, Michigan, Mr. and Mrs. McGee Hendricks, Mr. and Mrs. Clyde Hendricks and daughter Mareem and Louise anti eon Richard of I Fort Wayne. I Mr. and Mrs. Burrman Ray of Dayton. Ohio, and Mr. and Mrs. osea Ray of Ridgeville spent the week-end with Mr. and Mrs. Fred I Foster. Mr. and Mne. Raymond Crist and . family spent Sunday Hat Ossian, the guests of Mr. and Mrs. H. C. Parkieon. Mr. and Mrs. Oscar Ehrsam entertained at Christmas dinner, Harley

EVE K FOR. MON

CHAPTER I Miss Fogg toted the enormous i florist’s box into Belinda’s room at half past ten. Miss Fogg’s long, genial, horsy face bore an expression which her friends could have diagnosed as worry, but no stranger i could: that sharp-chiseled lozenge of a face betrayed emotion only to its students. Miss Fogg regarded the curled form under the coverlets. “You're awake, Belinda,” she stated finally. She dropped the florist’s box on a rocking chair. A rather lovely eye belonging to the girl in bed opened slightly. “Yes,” said Belinda. “You broke it off?” “Yes,” said Belinda. “And you cried all night?" A pause. “Yes,” said Belinda. “Nit-wit!” exclaimed Miss Fogg, fondly. She sat down on the edge of the bed. There was a red gloom in the room from drawn red velvet window drapes and a worn red carpet. “I think you are a very great little fool.” She gave the mound which was Belinda a pat “Maybe you are right, my dear. It’s confusing when loving gets tangled up with starving.” Her hard, bright little eyes hesil tated on the brink of dimming: it was an absurd thing for them to do, in that face like Man o’ War’s. Belinda sat up in bed, a bounce of pink and white and showering dark hair. J can’t love him any more. I can t love him any more. Why, I it s absolutely necessary for me to love that man, Foggy, so don’t you see why I couldn’t possibly? He know’s it, too—the stuck-up infant. But 111 show him!” “And when you’ve shown him, then what? You’ll marry him BeJ' nda '”~; Mi D S ,. Fo . g S fell into a tone that made Belinda think always of starched governesses’ cuffs, navy Wue capes with coral linings and sunbght in Central Park a long time ago— Belinda, you didn’t spend those days on the sands of Shelter Island an d Cannes and Guernsey with Johnny Parkes because of his tFor?' ♦ T° U beK ? our father to take a house every summer where the Parkes family tank a house—and what ridiculous places those Parkes picked, tool—because they were rich. You wanted to be with Johnny. You’ve wanted to be with him since you were twelve You want to be with him now.” Miss Fogg sighed. Fom- don’t you understand, we had money then too.” Belinda slipped her arms into a scran of mauve sateen “You know what he told me last night. Foggy? You want to know?” y “ Miss Fogg pursed her lips and looked at Belinda with what was m cant to be resignation. He told me it didn’t make a bit He iaM 6 ?" W u at T y decis ' on «« He said I was his from the begin ning and he was ‘annoyed’ even raising a question about getting married. He said he was a meteor hurtling through all onnosi tion and that I was the glow around him— Belinda broke off i^ he ‘?' ided H ui ck!y: “He wasn t making -3— He s the most conceited man I’ve

t Marlon Lester and Ehrsam ot ... Mr Harry Ehrsum of Fort Wayne, mr. and Mrs. Melvin Elnsam and fa- “ ny.u.dMr. and Mrs. William Ehrbtun and family of near Monroe. I Mr. and Mrs. George Harvey and I family of Indianapolis spent Sunday wHh his .parents. Mr. and Mm. John Harvey and other relailvtw. Mr. and Mre. Lester Wagoner vis- .. - .. 0M | Mr and Mrs. Lewey Andrews otl I Angola visited Mr. and Mrs. George Strickler Sunday. | M- and Mrs. Chauncey Aurand. 'and daughters Alice und Edeen, of, ' Grand Rapids. Michigan, spent the ; week end with Mrs. Aurand's moth'er, Mrs. Rena Johnson. i Mr. and Mrs. Forest Ray and ! daughters Helen and Dorothy and sons Harold and Fredric. Mr. and I Mrs Harry Beitler and family. | epent Sunday at Upland, the guests of Mr. and Mm. Fred Watkins. 1 Mr. and Mrs. C. E. Buhner enter-

! Public Auction As I am quitting farming will sell at public auction on the Farrone farm 4 mile East and 2 miles North of Decatur; 6 miles of Monroeville, mile North and ** mile West of Bleeke TUESDAY, January 5,1937 Commencing at 10:00 A. M. 3 HEAD OF HORSES—BIack Horse 10 yr. old, 1650 lb; Bay 'Hi yr. old. 16iH) lb; Black Mare, smooth, 1500 lb. 9 HEAD OF CATTLE—Jersey Cow with calf by side; Jersey f«B i yr. old, giving good flow; Jersey Cow 5 yr. old, milking good flnß Jersev Heifers be fresh in May & July; Jersey Heifer Yearta: ■ Loan & 1 Red Heifer. 7 mo. old; Durham Bull large enough for sctß HOGS 9 Feeder Hogs weighing 85 lbs. each; 6 Feeder Ilog. fc ß ing 50 lbs. each. FEED—2SO bushel Yellow Corn more or less; 125 bia-he! OaU S t. n good Mixed Hay, heavy with Little Red and Alsawe Clover ■ s tocks Corn in field; Some Corn Fodder. IMPLEMENTS Deering S ft. Binder, good; Extra good Wagon) 16 ft. Hay Giain Bed; McCormick Corn Binder; Tedder; J-Deere Mower: i..W International Corn Planter; Fertilizer Attachment for Gale i'lst-f-Superior 10 hole Fertilizer Grain Drill; Moline Hay Loader first Oliver Riding Breaking Plow; Oliver Walking Plow; Spring l3| and Spike Tooth Harrows; 2 sets Work Harness and Collars; Lifter; Farm Wagon and Hay Rack; Double Wagon Box; Lard Sausage Grinder; Eng. * Pump Jack; Almost New Vega ('rear, B urator; Clover Buncher; and many articles too numerou-, to mwfrM Kitchen Cabinet and a White Sewing Machine. TERMS—CASH. LOUIS KRUETZMAN, Owner Roy Johnson—Auctioneer John Bleeke, clerk. Ladies Aid will Serve Lunch.

ever met in my life.” She shuddered pointedly. “I rather approve of that remark of his that there is no depression when you have a star. He’s a cheery youngster.” “Oh. shut up!” Belinda said crossly, starting for the bathroom door. “You can’t sell me on him any more. _ I’m through. Cheery! I’ll say he is! He laughed at me—laughed at me and said I’d be on time at the church when he was ready. I gave his ring back a week ago and last night I told him he was beginning to get on my nerves. I told him his attentions bored me.” Miss Fogg glanced at the florist’s box involuntarily. Belinda boiled—-

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worn out with the night’s confused I can’t h a Wess ’ aren,t *e? But wise VdTu% a cTn a r be T a iT e <4“' to do, Foggy!”’ ” 1 ' T me what the U c < ard nl and ße the da b rc "’ emh «red stances under wLh X fcST*mquired it. " ch s “ e ha d ac'*l have a job.” A shadow « countenance™ “DbT’i ? 1,3S Ifet it for vou ? If h„ j;? d doh nny freer or mwe independent t& ts

talned at Christm.is dinnT/l Scherer und daughter j l>t . /■ Bruce, Mr. und Mrs, j ■ Fort Wayne, and Mr. cob Scherer of Monroe. 'B 11 - 'G r ~~-I 1 Suicide Tried 16 T ' 1 Villach, Austria — (j-p; J B line Ann Sterxlnger, xC.B dancer, succeeded in uuicldc here on the j. j I She swallowed poison ,/B | a farewell note sayi 1!R Bh( , "sick of life” for a long p*] ( had attempted suicide 15 t .i x ß was always rescued.

Trade In a Good Town — I t'Oul IJQI I l>.T AB LETS PH* 3 DROPS 5c ]i k |

he married you. You ought tore* ize that.” Belinda laughed. She opened i beaded bag on the dressing tableasd extracted a white rectangle, ate she handed triumphant!’’ to P® —who frowned as she read: J. G. Fuhrman Service Dinner Companions “Tn the name of heaven, Beliak have you taken leave of your santy completely? It is disgrace ful to Inn this disreputable card in yonr p» session. Dinner companions! UYj. you make me believe you should) be trusted on the streets of Nev York alone! Where did you get til card?” Belinda snatched the piece d

pasteboard and returned it, a’, grinned, to her bagk She was thi n ,j i ing of the manner in which she , come by it: it had, almost, blown , out of a gust of 57th Street w'W ' The plump, baldish little man ’■t : had dashed out of a tax: and thru- J it in her hand, cried; “Come to see me!”—and disappeared. It j probably i.,e last-winter’s fur co«m mid-April, which had given W the notion. She had been fu rl ?. And now, a moment ago. she »» remembered. “Why not? I was raised tn re charming dinner companion. I kn " all about the handling of everyth™ from artichokes to the most elu*r asparagus. Why shouldn’t I c * in on the only thing I know?' , Miss Fogg’s imposing jaw me , Belinda didn't wait for the ru'h ‘ reasons. She dived toward the bat ’ room and a shower. (To Be Continued) Copyright, W Jmb*« A/w E«£trlbuud by BUax fwurw **