Indianapolis Times, Volume 34, Number 215, Indianapolis, Marion County, 18 January 1922 — Page 4

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Jtttoatm Sfimrs INDIANAPOLIS, INDIANA. Dally Except Sunday, 25-29 South Meridian Street. Telephones—MA in 3500; New, Lincoln 8351. - MEMBERS DF AUDIT BUREAU OF CIRCULATIONS. . „ , . _. i New York, Boston, * ayne, Burns & Smith, Inc. Advertising offices j Chicago, Detroit, St. Louis, G. Logau Payne Cos. WILL FLAYS will now probably join the advocates of a reduction in income tax. IT IS only natural that former Governor Goodrich should pardon Lenin and Trotski. AND, of course, if Will Hays does his level best in his new job, he may get a raise. IF LA FOLLETTE is expelled from the Senate he might do a knifethrowing act in vaudeville. THE MAYOR, it seems, prefers to live in a house by the side of the road agd be a friend of Beveridge. greases tracks for “bonus” measure. —Headline. And we all know what happens on a greased track. AN ENGLISH CLERGYMAN declares heavenly guides forbade him to overwork. However, Indiana has a lazy husband law. AN OHIO GIRL declares the man she weds must have an income of SIO,OOO a year, at least. Lots of spinsters have said as much. HAVING LANDED Mr. Harding in the White House, Mr. Hays may be able to get “Fatty” Arbuckle out of jail. Are You in Jeopardy? The public generally, and particularly those persons who are in positions of authority and trust in any business, are vitally affected by the precedent established in Indiana in the case of Kilgallen vs. totate, which is now being discussed in the Times. A precedent for the punishment of persons without any intent or willingness to do an illegal act has been established in this case and if the rulings of the court are permitted to stand there are few among us who will not be in similar jeopardy at some time or other. In the discussion of Mr. Kilgallen’s petition for a rehearing which appears elsewhere in today’s issue the question of the right of the trial court to go outside the record of the case under consideration and accept previous testimony as controverting the evidence in the pending case is set forth. . Mr. Kilgallen testified in Criminal Court on March 12, 1919, that he assumed full responsibility for everything published in the Times. In the instant case, which was not brought against him until April, 1920, he submitted under oath the statement that he was not then responsible for the article he was charged with “wilfully, knowingly and corruptly publishing.” The court disregarded his last statement and insisted on accepting from the record of another case, his statement of more than a year previously that he ms then responsible. In other words, the court held that because Mr. Kilgallen had informed him that he was responsible for articles in the Times on March 12, 1919, it then followed and could not be denied that he was responsible for articles that appeared in the Times in April, 1920. Apply this kind of ruling to your own affairs and see where it places you. Suppose, for example, that as treasurer of a business concern you had testified more than a year ago that you were the custodian of its funds and that at the annual meeting of the stockholders someone else had been named to take care of the funds. Suppose the new custodian of those funds absconded. Would you enjoy having the court “take jhdiclal knowledge” of the fact that you had testified you were the custodian of the funds more than a year before and hold that because you had so testified you were responsible for them when they disappeared? That, in effect, was what the court did in the Kilgallen case and if the court so rules in one case, cannot it not so rule in another? Vain Wishes Those politicians of Indianapolis who have been waiting breathlessly for an announcement that there has been an alliance between the new Shank organization and the old News-Jewett crowd are likely to be disappointed. There may, eventually, be a comity of Interests established between these two factions of the Republican party and the individual members thereof may walk arm and arm to the polls in support of some candidates, but it is entirely too much to expect that the two organizations will ever be amalgamated. * In the first place, the Shank organization owes its existence and its success to opposition to the News-Jewett combine. It will cease to thrive wheneverit ceases to be an organization of opposition to those who constitute the News-Jewett crowd. In the second place, the News-Jewett crowed was so effectually ousted at the last election that It has nothing left with which to purchase peace from the newer organization. Not even through combination with the Democrats could it bring about the failure of the Shank organization. The latter has nothing to fear from it, nothing to gain by absorbing it, and would be very, very foolish to allow it to sit in the council chambers into which no Shank follower was ever admitted while the old machine was in power. There is as yet no evidence that the leaders of the Shank organization have lost their political sagacity, even though it is hoped by the many who now find themselves out hi the cold.

Good-by to the Odors % It is indeed refreshing to note that the hoard of sanitary commissioners ■ under anew chairman) has authorized the installation of anew unit for *ie disposal of garbage which, it is declared, will do away with the obnoxious odors that at one time threatened to drive West Indianapolis out of\the corporation. It is also surprising to note that the purchase of such a unit can be consummated without the name of any pet of the News-Jewett combine appearing as the vendor. Gradually, the people of Indianapolis are beginning to reap some benefits from the drubbing they gave the old gang at the polls last November. Lucius B. Swift is no longer sitting in the chairmanship of the sanitary board and gazing with a stony stare at the complaints from the west side. And coihcident with the decline of Mr. Swift’s authority there arises some hope that eventually West Indianapolis will get the treatment long" overdue from the rest of the city. One at a Time The terms and possibilities of the ordinance which has been introduced in the city council for the regulation of “athletic events’’ are such as will, in all probabilities, defeat its purpose. Boxing exhibits, to be staged under the "dirficMon of a commission of high class sport lovers, are presumed to be the objective of those persons, including the mayor, who are interested in the ordinance. It was announced by Mayor Shank that he proposed to make exhibition boxing a popular and properly regulated sport in the city and it was with that end in mind that he appointed a commission b< fore such a body was authorized by ordinance. Now, we are confronted with an ordinance which not only creates a commission but arranges for its financing, and contains provisions which might be applied to amateur contests of all sorts, including basket-ball. Basketball is not in need of regulation by a municipal commission and it is so popular in this city that any restraint placed upon it will react to the confounding of those responsible. ' Those lovers of boxing who are intent upon obtaining clean exhibits in the knowledge that only clean exhibitions will be tolerated here might do better if they insisted that ordinances and commissions designed to help them were confined to that purpose alone. There is enough inherent opposition to anything ttyat savors of the ring to make their progress difficult without entering into the question of regulating other sports. , ■ /

MISS VAN GORDER RENTED A SUMMER ISLAND HOME For a Quiet Rest and Then ‘The Bat ’ Entered the Place

BY WALTER D. HICKMAN. Ah 1 You whisper the words—‘‘The Bat.” A mysterious hand extends through an open window. You freeze to your opera chair and a creepy feeling comes stealing over you. ; Then the furniture moves by unseen j hand. Telephones ring in a mysterious man-! ner. A man is murdered right before your very eyes and yet you don’t see the murderer. Lots of funny things happen in n dark room. You can see nothing but you i understand that something awful is! happening. And it does. Everybody on the stage gets in everybody's way. You become so confused that all you can do -is to whisper the magic words —‘‘The Bat.” Just when you think you have him, you are all wrong again. You do not know’ who “The Bat" is until the last three minutes of the play. The discovery nearly knocks you out of your seat. No I am not going to tell you who | “The Bat” is. You are going to find out j because you probably will join hundreds ' of others who are going to the Murat this week to see “The Bat.” Tbfs is just my way of telling you that “The Bat,” a mystery play by Mary Roberts Rinehart and Avery • Hop wood, opened a five-day engagement at the "Murat last night Defoie the largest first j night audience of the season. Let me very frank with you—“ The Bat" will hold y<4ur interest like no other play that has ever been manufactured. I have seen nothing like it on the Amer'ican stage. It’s a gigantic' puzzle and during the solution of the puzzle, you will have the grandest and the most awful time you have ever had in a theater. Grand because, your curiosity and interest will run away with your judgment. Awful —because yuu will rear the time when you will be left alone. In other words —“The Bat” will whip you into submission, you will argue until you will nearly quarrel with your neighbor over who is w’bo in the play. Both of you will be wrong.

Ve TOWNE GOSSIP Copyright, 1921, by Btr Compnay. liy K. C. B IIE HAS from lowa. AND FROM, what he said. * • * HE HAD a farm. AND GREW much corn. OK WHATEVER It Is. THEY GROW in lowa •AND EVERY year. ABOCT THIS time. HE TAKES the train. AND GOES down South INTO CALIFORNIA. * * * AND THERE he basks IN THE warm sunlight. •TILL WINTER ends. AND SPRINGTIME comes. AND HE likes California. BFT HE said to me. 1 THAT IT made him mad. ... THE WAY folks there. . . . BRAGGED OF their State. ... AND OF their climate. AND EVERYTHING else. THEY HAVE down there. AND I recalled. THAT ONCE on a time. ... J HAD visited. ... IN THE State of lowa. AND MY very good host, WAS THE type of man. THIS FARMER was. AND HE’D taken me out. AND BFRSTING with pride. H* D SHOWN to me. - ... TIIE NEW town hall. ... AND AFTER that. . . • THE COUNTY bridge. ... THAT HAD been built. ... ACROSS TIIE creek. ... THAT FLOWED through town AND I liked him much. * • * AND SAID to ‘myself. * * * THAT THERE was a man. * * IT WAS good to have. • * * IN A growing town. * * * AND ANYWAY. * • * I was through. • • ♦ WITH MY lowa friend. • * * FROM OFF the train. * • • HE’D FILLED me so full. • * * OF HIS home State. * * * I WAS nearly ready. * ♦ * TO GET off the train. •9 • f AND GO bark there. * + * AND F£ND a house. * • • AND SETTLE down. * * * I THANK you.

BRINGING UP FATHER.

jl hope Will. I <*OLLY- | I HAT ' 5 JUt3T MOW i’ll 40 AMD 11 A\ j' \! r' } j make OP HER mind ,Ve V WHERE I WAtSTJT J <iET THg £ \ oOME DAY JUbT WHERE MOVED IT THl*b WEEK- I fj' \( YOU CAM LIFT if"// * J, | j ” * © 1922 BY INT-L FEATURE SERVICE. t/7S ■ . . 9. mu. ■ . - L * ll 1 * . , , , ■— , | J L__

INDIANA DAILY TIMES, WEDNESDAY, JANUARY 18, 1922.

You can go to the Murat this week confident that you will see the perfect mystery play of the age. It Is one of the biggest successes of the age and since we have the Chicago cast with Eva Williams as Lizzie; Julia Stuart as Miss \ Cornelia Van Gorder; Edward Colebrook ;as Billy; Robert Brister as Brooks-; j Florence Fair as Miss Dale Ogden; Rob- ; ert Conness as Dr. Wells; Carl Anthony 'as Anderson, a detective; Louis Morrell as Richard Fleming; Charles Coleman as I Reginald Beresford and Carl Way as an Unknown Man, you can jest assured tnat • the acting part of the,, play is satislac- ! torily taken care of. I The truth is, one doesn’t need such an i excellent cast as we have this week at the 1 Murat, because “The Bat” nearly acts itself. In speaking < f the cast, the acting honors go to Julia Stuart as Miss I Van Gorder, the woman who rents the ! mysterious Long Island summer home; Eva Williams as her maid and Carl Ani thony as Anderson, the detective. All the others are excellent, but these three will give yo 1 !! the greatest thrill of your j life and you will laugh as well. I I am not going to ntempt to tell you one bit of the story of “The Bat.” If | any dramatic critic had violated his oath

A BULL FIGHTER SOMETIMES IS A CAVE MAN

■ -' ■ x ; ”, Catherine £n!vert and Otis Skinner In a dramatic scene from “Blood and Sand," which opens a three day engagement at English's Thursday night.

and told me t'>e story of “The Bat," I ' would feel like giving “him more than a piece of my mind. Go to the Muraf. not j knowing a thing about the story, hut go there to be entertained as n 0!I never have keen entertained and thrilled In your life. You may go to the Murat with a chip on your shoulder and a “know It all" attitude, but I am giving the gentle hint that you will lose tho chip and your great Idea. Go to the MuraLto be entertained and I thrilled and even amused. Go to the Murat, willing to see splendid acting timed to the* second to Increase your thrills. Go to the Murat, knowing that you will se£ one of the greatest successes of the theater. I am not running away with myself when I indorse “The Rat” in such strong words. Millions of playgoers ail over the land have said the same tiling and please remember I am n< / different than the others who go to the theater. Yon may not always agree with me, hut tills time I am sure you will. Don’t miss "The Bat.” At the Murat all week. -I- -I- -I- _ SOME POINTERS ON “BLOOD AND SAND.” Imagine Otis Skinner playing the role of the most famous bull tighter in alt Spain; a popular hero, a man who lias risen from the depths of poverty to the millionaire, class by reason of his ability to kill bulls in the various plaza de toros of Spain, and whose daring Is the envy of his companions and the delight of the spectators. El Gallardo, the character Mr. Skinner impersonates, is ignorant, superstitious,

Women Fail to Make Good on Criminal Juries CHICAGO, Jan. 18.—Women fall to make good on criminal JurlcH because they go outside ofTihe records of the case too often. They are governed, too mueh by their likes and dislikes rather than by tiie facts. This Is the opinion expressed today by James *C. (“Ropes”) (O'Brien, Chicago, noted criminal lawyer. In an interview discussing tho Burch case jury. ITaeing women on a Jury in a criminal case Is only an experiment.” O’Brien said. X “It will take generations probably before they become good jury members. While they have the natural intuition of what is right, nine times out of ten, it will require some time to get them educated so that they will take Into consideration the rules of evidence and follow the instructions of the court."

bragging, swaggering, affable and harghty by turns, and yet, the darling of the land of the Don. He earns big sums, is lavish in his almsgiving, when at the height of success he meets the wanton, who finally casts him off, and ■here begins the tragedy which moves swiftly to the end. This* is a meagre skeleton of a play which Tom Cushing, the adapter, has clothed with warm, living flesh, and into which he has infused a wild, impulsive spirit capable of Infinite love ami anguish. The story of “Blood and Sand” is enhanced by a wealth of colorful detail and by picturesque Insight into the Intimate life of the bull-fighter. The play Is In four acts and five scenes. Two ot the scenes are In the apartment of Dona Sol, in Madrid, one in El Gallardo’s sitting room In a Madrid hotel, and the rest on a farm in Andalusia and a.chapel within the bull ring in Madrid. The . supporting company includes Catherine Calvert as Dona Sol, Madeline Delmar, last season with Mr. Skinner in “At the Villa Rose;” his daughter, j Cornelia Otis Skinner, in her first proses-

sional engagement; Clarence Ilandys.des, A. Komalne Callender, l-\ Cecil Butler, 1 William Lorenz, Henrietta York. Claude j Gouraud, James Church, Genevieve Dolaro, Clara T. Braey, William Gaylord and some twenty others. Mr. Skinner and his company will opeS a three-dav engagement Thursday night at English’s. -I- -I- -I----ON VIEW TODAY. The following attractions are on view today: Mamie Smith and her revue at English’s; "The Bat" at the Murat; Chic Sale ot B. F. Keith's; Electro at the Lyric; “The Big Review” at the j Park; "Thunderclap" at Loew's state; | "The Girl from Porcupine” at the Alhambra; “Enchantment” nt the Ohio; “The Duke of Chimney Butte" at Mister Smith's; “The Pox” nt the Isis; “Shadows of the Sea" nt the Colonial ond “Cyclone Bliss’ at the Regent. CONTENDS EQUAL RIGHTS OF LAW ARE DENIED HIM (Continued From Page One.) In the brief. It shows that the part of ; the answer to the contnppt proceedings which was filed by the defendant was set aside by the trial court because the defendant had testified on March 12, 11*19, that he had “full responsibility for everything that goes into the paper and assumed responsibility for any articles that were printed.” In other words, the trial court refused to give credence to his sworn statement thnt he was not responsible for the odl- ; torial policies of the Times on April 7, | 1920, because he had admitted on March 32, 1919, that he had that responsibility! RESPONSIBILITY i DIVIDED. j The facts are, as the pleading of the ! cause shows, that after March 12, 1919, and prior to April 7, 1920, the management of the Times divided the responsibility heretofore exercised solely by Mr. and assigned the editorial poll- ; cies of the paper to an editor whose du I ties and responsibilities were separate i from the duties and responsibilities of ! Mr. Kilgallen. ' Ignoring the answer of the defendant I and stumbling into this error, the trial I court said: ! “The court knows, Judicially that a managing editor has general supervision over his publication. The, court knows' this because it is a matter of common knowledge and in this particular Instance the court knows it from the dependent himself who on March 12, 1919, in this court testified under oath as (above).” Although the Supreme Court itself had, in the ease of Fishbaok vs. State, 131 Ind. 304, recognized this) error as sufficient to reverse a conviction, in t'ho instant case it ignored the pleading en-

The Income Tax Made Clear THE INDIVIDUAL TAX Effect of Revenue Act Passed Nov. 23, 1921, on Net Taxable Income for Year 1921.

By JOSEPH A. BLONDELL. The new tax bill, passed November 23, 1921, helps the Individual to a a certain extent, especially in the amount he may deduct from his 1921 income for dependents: It also helps a married person, living with husband or wife, or the head of a family whose net taxable income is under $5,000. The personal exemption In such a case has been increased from $2,000 to $2,500, effective for the year 1921. An important feature of the new law requires every Individual having a gross Income of $5,000 or more to file a return, regardless of the amount of his net income, which means* that you must file a return If your g?oss (not net) Income exceeds $5,000, although you do not have’to pay a tax. PERSONAL EXEMPTION ALLOWED AND TAX RATES ON NET TAXABLE INCOME FOB YEAR 1921. For the year 1021 you are allowed a personal exemption of S4OO for each child or person wholly dependent upon you for support. Last year the exemption was S2OO. For the year 1921 you are allowed a personal exemption of $2,500. if married and living with husband or wife, or head of av family, provided your net taxable Income Is $5,000 or under. Last year this exemption was $2,000. A single person, not living with husband or wife, is personal exemption of SI,OOO. This exemption is the same jis last year. The rates on net taxable income are the same as last year; that is, after deducting the personal exemption all net income up to $4,000 is taxable at 4 per cent and all ret income above $4,000 is taxable at 8 per cent. The surtax rates for the year 1921 which are applied on net taxable Income in excess of $5,000 are the tame as last year. Surtax rates enumerated in the new Revenue bill affect income beginning January 1, 1922. HOW IT WORKS OCT. Persons having Incomes as below for year 1921 would compute the tax as follows;

SINGLE PERSON. Net income $1,400 Less personal exemption 1 • *** Balance taxable at 4%....$ 400 Or tax of 16 MARRIED PERSON. (No Children) Net income. . $3,000 Less personal exemption.,.. 2,500 Balance taxable at 4%....$ 500 Or tax of 20 MARRIED PERSON. (Two Children) Net Income .* $3,400 Less personal exemption.... 3.300 Balance taxable at 4%...$ 100 Or a tax of 4

WHERE THE SURTAX IS APPLIED.

MAP pTED PERSON. (No Children) * Net income $7,000 Less personal exemption.,.. 2,000 Balance taxable $5,000 The tax: Normal tax. $4,000 at 4%..5160 do do sl,ooo at SUe.. SO Surtax 30 Total tax $270

SURTAX RATE AND TABIK FOR 1921. The surtax, or additional tax, applies to net taxable Income above $5,000. In other words, a person whose net tax a i,i e income is $20,000 pays, in addition to the normal Income tax, a surtax of $7lO.

Amount Rate Total surtax not Income por cent on each amount $ s,two 6,000 1 $ 10 8.000 2 50 10,000 , 3 . 110 12 000 4 190 14 000 5 290 16 000 6 410 18,000 7 550 20,000 8 710 2” 000 9 890 24 000 10 1,000 26.000 11 1,310 28,000 12 1,550 30.000 13 1,810 32.000 14 2.0i>0 34.000 15 2,300 36 000 16 2,710 38.000 17 3.050 40.000 18 3.410 42,000 I£> 3.790 44.000 20 4,190 40.0*10 21 4,610 48.tv nl 22 5.050 50,000 23 1.510 52 000 24 5.990 ” 54 o*lo 25 6 490 50,1)00 26 7.010 68,000 27 7,550

' tirely. In the Flshback ease, the Supreme Court said. “The Judge himself can not assort facts existing in his own mind as against the answer. In this the rule differs materially from that in case of a direct contempt. The defendant has verified an answer which constitutes a good defense. The court in such proceedings must take it as a verity. If the Judge, believes the facts stated are untrue, that issue may be tried, and the Judge can testify to the facts within his knowledge in a proper prosecution." HIDDEN FACTS CANNOT HE FI T l I*ON RECORD. | In th£ case of Ex I’arte Wright, 65 llnd. 50-1, the court, in discussing this 'question at puge 510, stated the following fule: “The Judge can not, In a constructive contempt, from facts remaining in his own tnind, exercise the Judicial discretion resting in his breast, and grant either a rule nisi, or the writ of attachment. Such hidden facts can not be put upon record, nor pleaded to, nor controverted in any method known to judicial proceedinga.” For this reason, Mr. Kllgallen ha* respectfully insisted the Supreme Court should withdraw its Judgment and give him the equal protection of the law guaranteed by the Constitution of the United States, by considering and deciding this question. Object to Ft. Wayne Telephone Decision A bill of exception In opposition to the report filed with Federal Judge A. It. Anderson by Charles Martindile. master I In chancery, who recommended that the | order of the public service commission ; denying the Ft. Wayne Home Telegraph i and Telephone Company an increase in I rates be set aside, is being prepared, and | will be filed by the commission iu Fed j ernl Court. i The report of Mr Martlndale proposed that the commission be enjoined as a result of a suit brought by the company to compel the commission to allow it to increase its rates and that the company be allowed to charge the rates which it asked the commission to approve. Mr. Martlndale also recommended that the company be compelled to post a $250,000 bond out of which would be paid to the subscribers’*all charges which were later j deemed unfair.

By GEORGE McMANUS.

SINGLE PERSON. Net Income $2,400 Less personal exemption.... 1,000 Balance taxable at 47e... .$1,400 Or a tax of.l 56 MARRIED PERSON. (One Child) Net income ~..52,800 Less personal exemption.... 2.930 ''Balance taxable None MARRIED PERSON. (Three Children) Net income $4,000 Less personal exemption... 3.700 Balance taxable at 4%..’..$ 300 Or a tax of 12

MARRIED PERSON. (Three Children) Net income., SIO,OOO Less personal exemption... 3,200 Balance taxable $ G,SQO The "tax: Normal tax, $4,000 at 4 r/ <*.. .$l6O do do $2,800 at B'i... 224 Surtax 110 Total tax $494

Amount Rate Total surtax net Income per cent on each amount 60.000 2S 8,110 62 000 29 8,690 64 '*o(i 3** 9.290 00.0*10 31 ‘ 9,910 68,0*4) • 32 10.550 70,000 33 11.210 72,000 34 11.890 74,0*41 35 12.590 76.000 36. 13,310 78 000 37 14,*150 80,Out* 88 14 810 82.0*10 39 15.590 84 000 40 . 16,390 80.000 41 17,2’0 88.0*0 42 18,050 90.000 43 18,910 92,000 44 19,790 94.14*0 45 20,690 96,000 40 21,610 98*444 47 22.550 IOO.OOty 48 23.510 15*1,000 52 49.510 200.000 5 77.510 300,0*4) 6*4 137.510 st>*.ooo 63 203.510 I.o* 0.000 04 583,510 3,000.0**0-1- 65

FARMERS TEST MARKET PLANS Cooperative Methods Used in Twenty-Six Counties. Farmers In twenty-six Indiana counties market their livestock by cooperative methods, officials of the Indiana Federajtion of Farmers’ Associations, said to- | flay. ! Wells County has had more success with this method than any other county, they said. Cooperative marketing sL -t---led there two years ago. Since then ten : livestock shipping associations have been formed, j Dorter f unty has twelve of these associations. but they have been successfully established only a short time. Other counties haring the largest number of such bodies are Daviess, with five; Kosciusko, nine; Grant, eight; Marshall, seven, and Delaware, four. Where the associations operate the producers gets advantage by selling through men experienced in marketing. The associations have warehouses centrally loI cated in the counties. The farmer lias a short haul to the warehouse, eliminating freight expense of shipping less than carload lots. The warehouse class'fles the livestock as to grades to give the producer the benefit of classification. The warehouses or cooperative livestock shipping associations are grouped j around a terminal market which ships di- | rect to the packer. The farmers shipping | In carload lots ship directly to the terj mina! market. I Eaintngs of the terminal market are ' prorated back to the members transacting business with the cooperative associations after deducting expenses. Many livestock producers, the officials said, are not in close enough touch with livestock marketing conditions, particularly quotations, and the various market ; I classes and grades of the stock, to market] it to an advantage. The purpose of the j | cooperative livestock shipping association j is to market the livestock for Its mem- | bers under the rules on which they operj ate with a view of securing the highest 1 market value and to reduce the cost of j ; marketing to a minipram. Mem bars pf the associations pay an annual fur and are actual producers of livestock.

$5,000 INCOME TAX FORMS ARE READY TO FILE Revenue Collector Will Mafl Blanks on Request. Form KHOA, for filing indlvldilal Income tax returns for incomes of $5,000 and less, will be ready fop distribution today, according to Mr. Bert Thurman, collector of Internal revenue. According to Collector Thurman a copy will be mailed to taxpayers who last year filed a return, but failure to receive the form does not relieve a taxpayer of his obligation to file a return on time—on or before March 15, 1922. This form has been reduced from six to four pages, two of which are devoted to instructions which should be carefully read by the taxpayer before filling In the blanks. - study of those instructions will greatly lessen difficulties heretofore encountered iu correctly making out the returns. On page 1, under the head of ‘‘lncome,” are spaces for reporting the following items Salaries, wages, commissions, etc.; income from partnerships, fiduciaries, etc.; rents and royalties; profit (or loss) from sale of real estate; profit (or loss) from sale of stocks, bonds, etc., and other income. Beneath are spaces for entering deductions, such as Interest and taxes paid during the year; losses by fire, storm, shipwreck, or other casualty or by theft, contributions, bad debts, etc. On page 2 are spaces for entering explanations of various items, 1. e., the total amount of income from business or profession, with-description ("grocery,” “retail clothing,” “drug store,” “laundry,” “doctor,” lawyer.” "farmer”), from rents and royalties, sale of property, etc. Returns are required of every single person and every married person not living with husband or wife, whose net Income for 1921 was SI,OOO or more, and of every married person living with husband or wife whose net income was $2,000 or more. If the combined Income of husband, wife and dependent minor children equalled or exceeded $2,000, or if the combined gross income of husband, wife and dependent minor children equaled or exceeded $5,000, all snch income must be reported on a joint return or in separate returns of husband and wife. If single and the net income, including that of dependent minors, if any, equalled or exceeded SI,OOO, or If the gross Income equalled or exceedet 55.000, a return, must be filed. A minor, however, having a net income of SI,OOO or $2,000, according to marital status or a gross income of $5,000, must file a return. The requirement to file a return of gross Income, regardless of the amount of net income upon which the tax is assessed is anew provision. “.Net income" is gross Income less certain deductions which are explained on the form. Under each of the above conditions. • return must be filed even though no tax is due. The exemptions are SI,OOO for single persons and married persons not living with husband or wife, $2,500 for married persons living with husband or wife whose net Income for 1921 wa* SSJOO or less and $2,000 for such persons whose net Income was mo*e than $5,000. The exemptions for dependents, "a person under 19 years of age or mentally or physically defective” has beeu increased from S2OO to s4(4>. A head of a family—a person who actually supports in one household one or* more persons closely related to him (or her) by blood, marriage or adoption. Is granted the same exemptions allowed a married person. The normal tax rates are unchanged, 4 per cent on the first $4,000 of net income above the exemptions and 8 per cent on the remaining net income. Vm tax this year, as last, may be paid in full at the time of filing the return, or In four equal installments, due on or before March 15, June 15, Sept. 15 and Dec. 15. Heavy penalties are provided by tha new revenue act for failure to file a return and pay the tax on time. Announcement will be made through the press of the date of release of Forma 1040 fitt filing Individual return of income of more than $5,000.

PASSPORT RULES CAUSE DELAYS U. S. Will Movevto Modify Requirements. Special to Indiana Dally Time* and Philadelphia Public Ledger. WASHINGTON. Jan. IS. —Delays and inconveniences to business b/ought about by existing passport regulations has influenced the State Department to undertake a modification of the requirements between the United States and several other countries, particularly Mexico. Numerous complaints, it is understood, have reached the department from Immigration and customs officials along the Mexican border telling of the difficulties experienced by business men who pass to and from the United States for commercial purposes. If the recent report that Fresident Obregon has issued a proclamation modifying the passport regulation of Mexico proves true the United States will do the same. Mexico, however, is only an item in the plan to facilitate commercial intercourse between the United States and other countries. The reciprocal agreements to be proposed will not Interfere with the immigration laws. The method of arranging for the exchange of agreements probably will be by proclamation of the President to the countries affected and reciprocal proclamation.—Copyright, 1922, by Public Ledger Company. GIVES i:\AMI N'ATieX^UATE. An examination of candidates for State school teachers’ licenses will be held .Tan. 28, Ben Burris, State superintendent of public instruction, announced today. The examinations will be held the last Saturday of the month from now until October, with the exception of February, Mr. Burris said.

REGISTERED U. S. PATENT OFFIC*