Indianapolis Times, Volume 34, Number 189, Indianapolis, Marion County, 19 December 1921 — Page 3

ELKHART WILL BE SCENE OF * M. E. SESSION North Indiana Conference to Be Held in April. * The North Indiana Methodist Conference, the first to meet in the spring, will be held April 5 to 10 in Elkhart at the Trinity Methodist Church. Dr. D. H. Guild xr'll be the conference host. The district meetings, the places and time they will be held follow: Goshen district at Mishawaka, Feb. 20, 21 and 22; Wabash district at North Manchester, Feb. 21. 22 and 23. Ft. Wayne district at Garrett, Feb. 27 and 28 and March 1; Logansport district at Sheridan. Feb. 22, 23 and 24; Muncie district at Muncie, Feb. 2S, March 1 and 2; Richmond district at Newcastle, March 1, 2 and 3. Annual meetings of the Northwest Indiana Conference and the Indiana conference will follow. The district meetings of the Northwest Indiana Conference will include that of the CrawfordtTilie district at Lebanon. March 7 and 8; South Bend district at Valpariso, March 9 and 10. The place of meeting for the Greencastle district, March 6 and 7 and the Lafayette district March 8 and 9 will be announced later. District meetings for the Indiana conference are announced as follows: ConnersTille district at Rushville, March 13 and 14; Seymour district at Seymour. March 15 and 16; Bloomington district at Bedford, March 16 and 17; Vincennes district at Elnora, March 20 and 21; Evansrllle district at Evansville, March 21 and 22; New Albany district. Huntlngburg, March *22 and 23; Indianapolis district at Indianapolis, March 27.

PERFECT TYPES OF REPORTING FOUND IN BIBLE Ex-Senator Beveridge Pays Fine Tribute to Art of Journalism. WABASH, Ind.. Dee. 19.—The importance of Journalism and the Bible as an example of Journalism were discussed by Albert J. Beveridge in a talk at a union church service here last night. •'More than 300 years passed from the time Gntenburg of Mainz invented printing until the beginning of modern Journalism," Mr. Beveridge said. “As we now understand that tremendously influential profession, it is the growth of scarcely more than half a century : yet It has drawn to itself perhaps the brightest minds and, speaking by and large, the most sensitive consciences of the day. •The basis of this extraordinary Intellectual development of what is called "civilization" is the collecting and reporting of news. The task of the reporter and correspondent is the throbbing heart of the twentieth century Journalism. “The art of reporting requires keen intellectuality, incessant energy, and above ell, high and stern moral steadfastness. The ethical is necessary in Journalism more than any other phase of modern life. “The reason is obvious; the people necessarily must depend upon the recof facts as presented in the daily Wess. If these facts are not set forth in proper proportion the people have no Just or solid foundation for sound and accurate Judgment. “The reporter who wilfully mis-states facts is a public enemy; and the same is true, of course, in a much greater degree of the managing editor who, for any consideration whatever, knowingly misleads the public. ‘The art of reporting, then, demands on the part of the reporter a study of the best models. Asa reader of the public press. I should say that the essentials ©f reporting are accuracy, vividness, brevity and through all the pure and undefiled spirit of truthfulness. “Among the innumerable examples of the amazing interest and usefulness of the Bible, none perhaps are more astonishing than the wellnigh perfect models it contains of the art j£ newspaper reporting. In a conversation with one o> the foremost editors >f America, and I think of the world, on the exhaustless subject of the Bible as literature, this great Journalist declared that the essentials of reporting are better exemplified in many Biblical accounts than anywhere else that he had ever been able to find. “It would, of course, require a series of long and formal lectures to deal adequetely with this one subject; and in a disconrsive talk, such as this, I can only refer to one of a great number of examples of reportorial art which the Bible contains. “For instance, take the ninth chapter of II Kings; it is very brief, yet it embodies a complete account of John’s anointing, his whirlwind descent on Jezrul; the killing of the kings of Israel and Judah, and the awful fate of JezeW- Every detail of many tragic events covered. Not a word is wasted, although each particular is stated fully, picturesquely and entertainingly. The mind Is not left unsatisfied at a single point; no gap in narrative of facts remains to be filled up by the reader's Imagination. “I can think of no better exercise for a reporter than to attempt to rewrite the story of Jehu as presented in the ninth chapter of II Kings, and get the whole thing In the eame space. Take for example the description or the death or Jezebel; this tragedy is recounted with theatrical picturesqueness; yet the entire story is told in 218 words. “Jezebel's dramatic action when, from her window, she reproached Jehu; her death by being cast down from’ her chamber into the street; the burial of what remained of her, which the Biblical reporter Informs us ‘were no more or her than the skull and the feet and the palms of her hands," and finally Elijah s prophecy that dogs should eat of her flesh “and her carcass should he dung upon the face of the field”—all this is set forth in ten short sentences notwithstanding that minute particulars are given by the writer. “There are men in the newspaper profession, who, as an exercise in both clearness and condensation have taken these verses, 30 to 37 inclusive of the nlntn chapter of II Kings, and, by rewriting tried, in their own words, to state the facts within the same space; and after many attempts have failed to accomplisu the feat. “Just as in so-called ‘poems of passion,’ Swinburne and Byron are hectic and disgusting when contrasted with the song of Solomon; Just as the finest oratory in the world is prolix and clumsy when contrasted with Paul’s speech to the on Mars Hill (unless we exLincoln's Gettysburg speech); Just as the creed of the modern optimist lx thin and uncertain contrasted with the noble confidence expressed in the Psalms of David; Just as the modern philosopher is dull contrasted with that most philosophical conversation of all time set down in the book of Job; Just J ax, by innumerable such tests, the purely literary aspects of the Bible surpass In I strength and beauty anything to be j found in all other literature—Just so, the I best reporting of the most accomplished professional writers of the present day does not approach the perfection or Biblical acounts in brevity, accuracy, attractiveness of statement and other •M-ntials of the reporter's noble art."

RIPLEY COUNTY ROADWAY

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Osgood to Versailles in Ripley Count y. (Federal aid project No. 20.) Standard guard rails are herein show n and make an ideal protection for raffle.

NEW INCOME TAX MEASURE EASY TO UNDERSTAND Revenue Official Points Out Some Special Regulations. That merchants, manufacturers and business man generally need experience no difficulty in making their lnventoriez for 1921 to conform with the provisions of the new income tax law is the opinion expressed by M. Bert Thurman, collector of Internal revenue. Mr. Thurman pointed out that the language of the revenue acts of 1918 and 1921 relating to inventories are identical: “That whenever in the opinion of the collector the use of inventories is necessary In order clearly to determine the Income of any taxpayer upon such basis as the commlrsloner, with the approval of the secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.” Present Treasury regulations provide that inventories must ce valued at either “cost” or "cost or market, which ever Is lower.” Taxpayers were permitted, regardless of their past practice, to adopt the “cost or market basis, which ever is lower” in making their Inventories for 1920. Thereafter, the regulations provide, changes can be made oc iy arter permission is obtained from the commlsmissloner of Internal revenue. In the case of a merchant ’cost’ means the invoice price less trade or other discounts, excepting strictly cash discounts approximating a fair rate of Interest, which may be deducted or not at the option of the taxpayer, providing a consistent course is followed. To the net invoice price should be added the cost of transportation and other necessary charges Incurred in acquiring possession of the goods. In case of a manufacturer “cost” means the cost of raw materials and supplies, .expenditures for labor and Indirect costs 1 incident to production, including area- ■ sonable proportion of management expenses, but not including any cost of selling or securing return on capital. “Market” means the current bid price prevailing at the date of the inventory 1 for the particular merchandise. The burden of proof as to the correctness of the | price rests upon the taxpayer in each case. Where no open market quotations j are available, the taxpayer must use such I evidence of a fair market price at the ' dates nearest the inventory as may be available, such as specific transactions or : compensation paid for cancellation of contracts or purchase commitments, i Where, because of abnormal conditions The taxpayer has regularly sold meri chandise at prices lower than the market | bid price, the Inventory may be valued at such price. The correctness of such prices will be determined by reference to ; the actual sales of the taxpayer for a reasonable period before and after the ! date of inventory. Prices which vary materially from the actual prices ascertained will not be accepted as reflecting the market. The value of each item in the inventory may be measured by cost or market.

Never before have we been able to show so many different styles— Never before have the styles been so beautiful and attractive. The one illustrated above is only one of several of the new models we are now showing.

Especially attractive for the money is the cabinet we are offering at our special anniversary sale price

It will be a pleasure to show them to you.

December and Xmas Player Rolls

1760 —Wabash Blues 1677— Ma 1746 —Ten Baby Fingers 1488 —Peggy O’Neil 1650 —My Sunny Tennessee 1696 —I Wonder If You Still Care for Me. 1725 —Dapper Dan

Pearson Piano Company

128-130 N. Pennsylvania

whichever Is lower. An entire stock may not be inventoried at cost and also at market price, and the lower of the two Inventories used. Inventories on whatever basis taken will be subject to investigation by the commissioner of internal revenue, and the taxpayer must satisfy the commissioner of the correctness of the prices adopted. He must be prepared to show both the cost and the market price of each article included in the inventory. In the conduct of modern business, it is of utmost importance that every business. large or small, whether corporation, partnership or individual, shall maintain an exact record of receipts and expenses. No special system of accounts is prescribed by the Bureau of Internal Revenue, but the books should show in detail inventories, purchases, capital investments, depreciation and similar items required In making up Income tax returns. Hear Petition to Scrap Railroad BRIGTON, Colo., Dec. 19—Hearing of a petition of bondholders to scrap the Denver & Salt Lake (MolTatt) railroad opened in the District Court here today. Colorado, the city of Denver and commercial organization of the territory served by the road are resisting the plea. The bondholders set forth that the line has shown a heavy deficit for years.

The Safety of Travelers’ Checks Travelers’ Checks insure you against loss. You sign each check at the time of purchase. Y’our counter-signature in the presence of the person who Accepts them identifies you and ♦takes the check as good as gold. The checks are bound in a neat leather holder in assorted denominations as vou desire—slo, S2O, SSO, SIOO, S2OO. FOR SALE BY STEAMSHIP DEPARTMENT MERCHANTS NATIONAL BANK FRENZEL BROS.

Beautiful New Style Player Roll Cabinets —for — Christmas

1553—Santa Claus Time 1798—Jingle Bells 1684 —Tuck Me to Sleep 1742 How Many Times 1708 —Hawaiian Chimes 1743 — I Want My Mammy 1747 —Weep No More 1753 —Leave Me With a Smile 1734 —My Wishing Moon

INDIANA DAILY 'liiviiba, iwuinDai, DECEMBER 19,1921.

COOPERATION TO BE KEYNOTE AT INSTITUTES Burris Announces List of Teachers’ Meetings Over State. Better cooperation between teachers and county superintendents will \ no sought at county institute meeting, which are to be held in February, Ben Burris, State superintendent of public instruction, said today. “We hope to bring the work of the county superintendents and the schoo teachers together at these meetings, Mt. Burris said. “Speakers who know their business will speak.” Better teaching, and how to P/ e P^ re the teachers for the work in which they will be engaged, will be the principal topic for discussion at the meetings. The meetings will be held by congressional districts and the following dates were announced: First district, Evansville, Feb. 8 and 9; Second, Vincennes, Feb. 6 and /; Third, New Albany. Feb. 8 and 9; Fourth, North Vernon Feb. 6 and 7; Seventh districts, Greencastle, Feb 14 and 15; Sixth, Rushville, Feb. 14 and 15; Eighth, Muncie, Jan. 31 and Feb. 1; Ninth. Frankfort, Feb. 16 and 17; Tenth, Rensselaer, Feb. 21 and 22; Woven th, Huntington, Feb. 23 and 24; Twelfth, Ft Wayne, Feb. 21 and 22; Thirteenth, South Bend, Feb. 23 and 24. The speakers for the Fifth and Seventh districts are: County Superintendents ,T. F. Lowman, Vermilion County; U. H. Reitzel, Hendricks County; Leroy Fair, Vigo County; Lee Swails, Marlbn County; J. R. McCullough, Clay County; J. H. Jallief, Parke County, and Frank Wallace, Putnam County. Mr. Wallace will preside at the meeting. Early Fisherman Gets a New Sunday Suit KANSAS CITY, Mo., Dec. 19.—C. O. Heilman was restless about 3 o’clock on a recent morning. As be rolled and tossed from one side to the other he awoke from his dream to gaze at a fishing pole protruding through his window. Before Heilman was sufficiently awake to realize what was transpiring the fishing pole was dangling a line over his coat, trousers and vest. Then the fisherman “yanked” and presto—the clothes had disappeared. Heilman admits the fisherman made a “catch" of his beat Sunday suit.

$15.50

Established 1873

Men’s Sweaters Reduced from \/h AtBig, warm Sweaters, all \ X I wool, in popular slip-over J H ——■ style; navy blue and black [ with orange and dark red V stripes round the neck. All 1 sizes. / $1.50 MUFFLERS —Beautiful silk OC Mufflers, plain colors and combinations UP TO $1 SILK TIES —AII-Silk Knit Ties. Handsome colors and combinations. 4 A Christmas boxes ready for giving 45/C

A Bathrobe Always Pleases!

WOMEN’S BATHROBES Beacon & Lawrence makes; handsome patterns, satin band trimming. Up to $5 Kobes, S*. $3.48

Good Practical Gifts for Boys and Girls

GIRLS’ COATS—Made of all wool materials; pretty styles and materials. Sizes 2 to 14 d*o QQ years $5 RAINCOATS $3.08 RAINCAPES—with hood attached 191.98

Sweater Sets $3.98 For Infants; set consists of sweater, cap and leggings. All the wanted colors, also combination of colors. A splendid gift for a little tot.

STORE OPEN EVENINGS UNTIL 6 O’CLOCK

Until Two Hundred ofThemAre Sold!

sls, S2O and $25 DRESSES Broken assortments /ft of fine Tricotine, J % Canton Crepe, Satin / and Bro ad c loth [ IT St Dresses all this V Eg season’s models, / Js| and every wanted l J|j| style and color. It is I almost unbelievable ] mßs that these Dresses / Spy can be priced at SEVEN DOLLARS. FUR COATS SIOO FUR COAT— Made in smart, wrappy style, nf somely lined and a U / beautiful coat %/• I S2OO MUSKRAT COAT— Aaa Made of Northern Muskrat, \UI| beatifully matched skins.... tjrt/Vs

EXTRA SIZE BATHROBES For women requiring sizes up to 56. Trimmed with satin bands, cord girdle and pockets. :F ;: 154.98

NEW WASH DRESSES— Plain colors and checks, with contrasting collar and cuffs; dainty and pretty as can be. Sizes d*-| aa 2 to 6 years pIUU sl3 VELOUR COATS—(Smart novelty styles; the majority fur trimmed. Sizes up to 14 QO years tJM ••JO $7.50 MOLINE FUR BETS 93.98 GIRLS' VELVET DRESSES —Several styles to choose from. Embroidery and ribbon trimmed — Sizes 2 to 6 $3.98 Sizes 6 to 14 $6.98 FLANNELETTE NIGHT GOWNS —Pink or blue stripes; braid trimmed. Sizes 6 to 14 CQ OVERCOATS—In styles for boys up to 17 d7 qC years J) I .5/0

Gifty Petticoats and Pantalettes $2.98 SILK JERSEY , PANTALETTES—BeautifuI quality Jersey, wanted i Ilf colors, also combinations. r m ' ll * Very An J J h Ju special at <]) 1 • %/0 /:• jj fjj 'jpjf ME S SALINE PETTI- /if '/[ V COATS —Plain colors, also jffijdhr changeable effects; made with fancy Ass flounces STOUT WOMEN’S PET- // \ TICOATS —Made of rich, / \ heavy satin, or jerseys. // J \ Extra spe- AQ 7/ Jy-i/ cial, at DJ*/0 P/ PETTICOATS AND PANTALETTES Sensible and practical gifts. All the wanted colors; have messaline flounce. Elastic waist d*| band style • IMJ

(PLENTY OF PARKING- SPACE—NQ TIME LIMIT)

CHRISTMAS SLIPPERS

BOUDOIR SLIPPES—In all the wanted colors; rose, blue, black, etc.; have /K /V leather heels ftL | k| 1 and silk pompom, (D X • JULIETTES—Trimmed with fur; have leather sole and heel. popular (jjl JC colors tP X

MEN’S BATHROBESHandsome patterns and colors. Have laydown collars. pockets and cord girdle. All sizes. Spe-

2-PAIR PANTS SUITS—AII wool materials; knicker lined; coat d*Q "TC Norfolk style .... pO* I O O V E R C OATS—For little gents of up to QC COWBOY SUlTS—Consisting of hat, handkerchief, lariat, belt, holster and gun. A $3.50 value BOYS’ RAIN COATS AND HATS —Black, waterproof rain coats; very y qjserviceable MAD RAS BLOUSES— Turnback cuffs ¥l-00 LEATHER BELTS—With place for initial 39^ KID GLOVES—Fleece lined fI.OO MACKINAWS—Good warm ones $4,95 BWEATERS Pullover Btyles $3.98

HOUSE SL I P P ERS —Felt Juliettes; also felt bedroom slippers with 4 /V /v genuine leather | gif 1 soles Di •VrU MEN’S HOUSE SLIPPERS— Brown kid Everett house s.ippei*, with patent leather / Up quarter | |/L

Tailored Coats no All-Wool Coats, well tailored and very smart. $25.00 SUITS no Velour Suits, elaborately beaded, silk lined and snappy models. (Sizes 16 44). While they last.

WOMENS sls FUR SCARFS —Handsome Fur Scarfs, in large styles; several styles w oo s s :.e £7 oc price x* * ** $25 STOLE —Made of skins which closely resemble squirrel. A verv handsome scarf, and a “$14.98

CHILDREN’S BATHROBES—AII kind of patterns and colors; a gift sure to please any little boy or girl. Sizes 2 to *4! ars - Cl OC ini. <pl.Za

USEFUL HOLIDAY GIFTS Envelope Chemise Crepe de chene chemise, prettily trimmed with lace and embroid- i qq Sweaters Splendid assortments, every wanted color and style; plain or fancy (f0 trimmed Kimonos Flannelette kimonos, many satin trimmed, others plain; attractive designs q and colors pl.l<t7 Silk Umbrellas Green, purple, navy, red, black, etc. all with Pyralin or silk cord CC AA handles <PD.UU Silk Camisoles Silks and Crepe De Chenes, lace and embroidery (£ | trimmed. All sizes.. J)A.UU Petticoats The tops are of high luster sateen, the flounces of messaline. Pantalettes In all colors at the same price Handkerchiefs Two handkerchiefs, of Crepe De Chene, in plain colors, also fancy effects. Each, 15c; 9C 2 for JmtD C Boudoir Caps Charming styles; crepe de chines, satins, lace and ribbon combinations. *7 r Nicely boxed I OC Garters Beautiful satin garters; all the pretty shades, pink, yellow, red, etc.; CA# Silk Hose Black with fancy black and white clockings; *i aa good quality silk <pIUU Kid Gloves Women’s black or brown kid gloves, fashioned with fancy backs. Gloves qq are always acceptable. /OC

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•YOU C—N’T GO WRONG ON GIFT GIVING WITH GARMENTS