Indianapolis Times, Volume 34, Number 222, Indianapolis, Marion County, 26 January 1922 — Page 4

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JnMaaa Satin CHimrs 15 INDIANAPOLIS, INDIANA Daily Except Sunday, 25-29 SouthrSleridian Street. Telephones—MA In 3500; New, Lincoln 8351. 7 MEMBERS OF AUDIT BUREAU OF CIRCULATIONS. jjjj Advertising office* j Chicago, 1 f Defroit? n £t~ Bayne Cos. ■Vote Who Is Right? N Regardless of several announcements to the contrary it appears on lio less an authority than that of C. Gray, chief engineer of the State high■vay commission, that the road specifications of Indiana have not been Siltered so as to bring brick and asphalt to a competitive level with cement ■sancrete. „ _ J Mr. Gray, under date of Dec. 21, writes to R. I. Bernath of Fulton ■bounty, Ohio, as follows: m “We receive bids on pavements only, namely bituminous conI crete on a six-inch concrete base, vitrified brick on a five-inch conI c*ete base, and one course plain concrete, seven inches at the edges I and eight inches in the center. Due to the high cost of brick and asphalt pavements, It is quite likely that the greater portion of our I program for the comijng year will be concrete. Both the concrete | and asphalt roads, which we laid to date, having laid approximately f 125 miles of concrete and 10 miles of bituminous concrete jsince 9 the commision was organized, have- been very satisfactory.” I The information which Mr. Gray furnished the Ohio surveyor Is in ■irect contradiction of statements put out here in Indiana by the comR ission in which it was declare that the road specifications had been [hanged so as to enable the brick and asphalt contractors to compete with the cement concrete road builders. I There is something radically wrong in the highway department of ■jovernor McCray’s administration and the Governor himself is cognizant B>f that fact. Througfiout the Goodrich administration the cement concrete road C ontractors had a merry carnival over the State contracts. They laid ILpproximately 125 miles of one coqrse cement concrete roads without expansion Joints or steel reinforcement, at a cost to the State that was [reater per yard than Marion county spent for two-course steel reinforced Kement concrete roads with expansion joints. I The specifications in effect in the Goodrich administration called for [he least expensive cement concrete construction known to engineers, they also called for asphalt and brick construction that was of the highest Class. When bids were received on the three types of roads the cement Concrete' builders were invariably the lowest and they got nearly all the. P isiness on that theory, regardless of the respective merits of the type Ibf* roads they proposed to build. C Recently the unfairness of the specifications was called to the attention Cf Governor McCray and some changes were made in them. It was declared by the commission that the changes would tend to equalize the and ifferences in the costs of the three type of roads and that there would ■be competition between the contractors under the changed specifications. C Now we find the commission’s chief engineer contradicting the eomCiission and advising that “due to the high cost of brick and asphalt paveCients, it is quite likely that the greeter portion of our program for the B:oming year will be concrete.” I ' The people of Indiana would like to know whether the “high costs of Ibrick and asphalt pavements” is a high cost artificially created by speciIfications drawn to favor the cement concrete contractors or whether it ■s a natural condition. I They would like to know whether, in predicting that the “greater )ortion” of a road program, consisting of between 125 and 150 miles of lighway, is to be cement concrete, Mr. Gray is speaking for the administration or himself. And above all, the taxpayers of Indiana would like to know whether they are to pay for the next 100 miles of State highways the same exorbitant prices for inferior pavements that they were compelled to pay for the -first 100 miles laid under the supervision of discredited L. H. Wright. Mr. Gray certainly is not speaking for the taxpayers of Indiana when he declares that the 125 miles of cement concrete highways laid to date by the oommission “have been very satisfactory.” These highways have not been satisfactory for the reason that the cost thereof was out of all proportion to the value received and for the further reason that there is already evidence that the pavements will not stand the traffic to which they are subjected in some localities. Crime and Criminals Comes now one Amos Butler, secretary" of the State board of charities, and blandly presents for the edification of those who do not think the argument that because there were fewer persons in the penal institutes of the State in 1921 than in 1915 it follows that there was less crime in 1921 than in 1915! And unquestionably, Mr. Butler is sincere in his argument. In his jfficial position he deals with statistics relative to convictions and pris)ners. In his myopic view there is no crime comm tied unless there is a prisoner by which to prove the crime. Consequently, when he casts up the number of prisoners on hand he measures the number of crimes compitted by that figure and has no trouble in convincing himself that there is no crime wave either here or elsewhere. For, reasons Mr. Butler, there cannot be a crime without a prisoner and if we have no prisoners we cannot have any crimes. Following this theory to Us conclusion, would it not ba well to release all the State prisoners, turn all the State penal institutions into perfumery factories and specifically warn all officers of the law against making any arrests that would indicate the commission of a crime? For, if a few prisoners in our reformatories indicate less crime, would it not be logical to declare that no prisoners at all indicate no crimes at all? Interesting indeed are the figures presented by Mr. Butler for the reason that they prove what has long been suspected—that the law enforcement agencies are not functioning properly. Mr. Butler says: “The comjpiitments to the Indiana State prison during the year 1915 numbered 454, and in 1921, 355; to the reformatory in 1915 the number was 623, and in 1921, 831; to the women’s prison in 1915, 15, and in 1921, 26. The total number of commitments to the three institutions during 1915 was 1,091, and during 1921, 1,189. “Now turning to the county jails, the total number of persons confined in the county" jails in Indiana during the year 1915 was 45,750, and during 1921, 24,984. Os those who served sentence during 1915 there were 14,644, and during 1921, 3,596.” \ Here, indeed, do we have the evidence as to why there is so much crime in the State. Here it is disclosed that'in spile of an increasing population in the communities there is a fewer number of law volators j sentenced to prison. But, of course, it never occurred to Mr. Butler that crimes are generally committed by the criminals who are not in our penal institutions, rather than by those who are in confinement. Action at-Last! The board of Avorks order to the street car company to put into immediate effect the skip-stops and middle of the block loading recom- ■ mended by the society of engineers is a commendable start toward the j solving of the cit>"’s transportation problems. For entirely too a period we have had discussion and theorizing. | It now appears that we are to have some action. Os course there will be wails from a certain part of our population which still lives in the days of the mule cars, which might he flagged at my place in the block, and bitterly resents anything that savors of progression. But the great majority of street car patrons will welcome any practice that makes it unnecessary for them to spend almost as much time on the street cars as they would spend walking to and from their hemes. Skip-stops impose a hardship on no one. They speed up the cars, reduce the company’s operating expenses and materially cut into that shortage of equipment of which the company makes an annual complaint. Loading at other points than the busy corners of the downtown streets will, of course, render useless those massive concrete piles that the Jewett administration installed at several congested intersections, but that ought not to he unsatisfactory, especially since it will afford the present administration opportunity to build some more of them. The thing about the board order that will appeal to the clear-thinking . man as of most benefit is the promptness with which it was enacted and the incorporation of the word “immediately.” It appears that the present administration intends to do something besides talk about better street car service.

• 12,000 THEATERS TO JOIN In T>mth Anniversary of Motion Picture Industry

Approximately twelve thousand theaters throughout the United States will join in the tenth anniversary celebration in March of the multiple-reel motion picture. Every town and hamlet In the country will be given an opportunity to participate in the big birthday party for the newest of the arts —the motion picture. The motion picture has come a long way since Sarah Bernhardt starred In “Queen Elizabeth,” the first multiple-reel feature of an artistic nature, ten years ago under the guidance of Adolph Zukor, president of the Famous Players-Lasky Corporation and theater owners as well as producers are planning to celebrate this advancement by many special features of entertainment during the monl-i of March. Some of the big productions which will be released during the anniversary month Include Cecil B. DeMille's Paramount production, “Fool's Paradise,” Gloria Swanson in “Her Husband’s Trademark, ’’ Wallace Reid in “The World's Champion’’ and “The Dragon Claw,” the first of the spectacular U. F. A production, “The Mistress of the World,” which is to b< released a3 a series of four Paramount pictures. -I- -1- -1ZONA GALE BEGAN WRITING AT THE AGE OF SEVEN. Zona Gale, the author of “Miss Lulu Bett,” which Brock Pemberton will present at the Murat, beginning Monday, started writing at the mature age of seven years. After graduating from the University of Wisconsin, sha served an apprenticeship on the New York World, writing many and varied short stories and sketches. But the call of the Middle West was too strong for even the varigated interests of New York City to resist and Miss Gale returned to the little white house in Portage, Wis.*, where In the intervals of tending her garden, sKe began the series of domestic talfes of that small town life which she knew so well. Perhaps the best known of her works are the five books on “friendship Village,” “Pelleas and Etaree," “Birth,” arid finally “Miss Lulu Bett.” Miss Gale is essentially a product of the Middle Wekt, and knows by intimate contact the small-town life and characters which she so vividly and realistically puts into her book, and which she has dramatized so successfully in "Miss Lulu Bett.” When she was In New York City last winter attending the rehearsals of “Miss

Ye TOWNE GOSSIP Copyright. 1921. by Star Corapnaj j iiy K.-C. B 1 r.ENO C JNTY JAIL, RENO. NEV. Dear Iv. C. B.—l was a railway postal clerk in Uncle Sam’s mail service. Two years ago, when living costs were so high, and my salary was liOOjier month, trouble overtook me. My wife was very sick and the dostor said an operation iu the next twenty-four hours was the only thing that would save her life. The hospital demanded cash and all I had was a SSO Liberty bond. So, K. C. 8., I stole the money to pay the bill. More operations were needed and I stole more money. And then the doctor said she should go to the coast, and 1 stole for that. * I am now In Jail awaiting trial and am in disgrace with my friends and relatives. Isn't there a word that may be said in my, defease or am 1 wholly bad? FRED 8. RIDLEY. MY DEAR Fred. • • • IF I were broke. • • • AND MY wife were ill. 0• * • AND I needed money. • • 0 TO SAVE her life! • • • I'D GET tire money. • • • AND IF I were weak. AND LACKED the grit. • * * THAT ONE must have. • • * TO SEE one’s way. • • • THROUGH TROUBLED days. * • * THEN IT may be. • • • THAT I would steal. • * * AND IF I then. * • • SHOULD LAY the blame. * • • FOK WHAT I’d done. • • UPON THE thing. • • * THAT I stole for. * • • MORE SURELY then. * * • • WOULD I be weak. • • • AND IN your case. * • * IT SEEMS to me. • * • YOUR WEAKNESS lay. • • * IN THAT you chose. * * ♦ THE EASIEST way. • * * WHEN IT may be. * * * YOU MIGHT have found. * • * SOME OTHER way. * * * • AND IT 13 those. • * • WHO ALWAYS choose. • ♦ * WHAT LOOKS to them. * * * THE EASIEST way. 000 WHO SOON or late. * * • FIND THEY >tave picked. 0 0 0 THE ROUGHEST way. * • * AND I who preach. • * * AM NOT sure. * * * WIIAT I would have done. • * • HAD I been you. 0 0 0 AND IN distress. 0 0 0 * THANK you.

BRINGING UP FATHER.

I GRACIOUS-DID YOU READ , ZZZ THE POOR MAh -HE MUST != T IS'MR. XES-S(R! THifb ATTA / ALL * \ THI-b-MR SMITH'SWIFE HF DE ALL BROkEM UP- RUJHT SMITH lt> MR. JI4S-I aQv ; > KAN AWAY- THE POLICE nC ~ lOn '* OVER AND CALL ON HIM - tsEE J HOME*? ' —-> BELIEVE! J J I<J , - * —■* l "' in :nr.t --s .fs‘j 1 9 ” ' ms sv ihs.l Ttnw* S S' n. j - -- -- - - —_• ----- --- ■■ ------ - - - - I" ■ I I— ■ "' " “ ■ |^ll '" —y

INDIANA DAILY TIMES, THURSDAY, JANUARY 26, 1922.

Lulu Bett,” she admitted to Brock Pemberton, who produced and directed the play, and who is himself a native of Kansis, that next to Portage, she liked New York, and New York certainly liked Miss Gale and “Lulu,” If the enthusiastic audiences which greeted the play during its run of twenty-five weeks at the Belmont ttheater in that city is any criterion. THE PRESS AGENT 1 LETS JACK TALK. “Thirteen is an unlucky number," said Jack Douahufr, a comedian and dancer of ‘Two Little Girls In Blue,’ whicK' comes to English's Monday night for an engagement of three days. “Once thirteen of us slept in one bed. The bed was so full we had to appoint a captain to give the order to turn over. One time 1 wasn’t ready when he gave the command and I broke my arm. “1 believe if any one puts his hat on a bed it will bring him tough luck. Whistling In a dressing room in the theater will call forth the Evil One. Singing Home, Sweet Home’ in a dressing room will the closing of the show. If three persons light their cigarettes cr cigars from one match it will do them no good, besides the holder of the match Is liable to burn his fingers.” “It Is tough tuck to stub your toe Just as you are entering the stage* door of a theater. A few weeks ago I did and I hurt my toe so baihy I had to cut out my dancing for several performances. Os course I have my feet Insured against everything so the insurance gave mo some money.” -I- -I- -I----ON VIEW TODAY. Ethel Barrymore in “Declasses” opens a three-day engagement at English’s to night. Fay Bainter in “East Is West,” opens a three-day engagement at the Murat tonight. Other attractions on view today Include Charles Irwin In "On Fifth Avenue” at B. F. Keith's; Mile. Rhea and da vers at the Lyric; “Jazz Babies,” at the Park; “The Last Payment,” at the Alhambra; “The Lane That Hath No Turning,” at the Ohio; “Peacock Alley.” at Loew's State; "The Three Musketeers," at Mister Smith's: “The Sin of Martha Queed,” at the Isis; “The Blot,’ at the Colonial and “Tangled Trails,’ at the Regent.

Hoosier Hits Keynote in Farm Conference Conditions Far More Discouraging During War, Says Mrs . C. W. Sewell of Otterbein,

Special to Indiana Dally Times and Philadelphia Public Ledger. By CONSTANCE D^EXEL. WASHINGTON, Jan. 29—Calling : Upon women on tie? farms to keep up the morale ns they did through far moro discouraging conditions during the war. Mrs, Charles W. Sowell of Otterbein. Tnd , struck one of the keynotes of the National Agricultural Conference now being held In the New Willard Hotel in Washington. The conference has divided up into committees, the greatest number of women being placed on those dealing j with farm population and farm home, i Another interesting assignment was that jof Mrs Maud Wood Park, only woman i serving on the committee for a national forest policy, of which Giffoifil Plnehot is chairman. Mrs. Plnehot Is a close friend and co-worker of Mrs. Park In the League of Women Voters, She will , entertain the women delegates to the farm conference at dinner later in the week With tbs exception of Mrs. Park. Mrs Winter and Mrs Edward Costlgan, the women who have come ns delegates to this conference are Introducing anew point of view in Washington. Those present are: Mrs Frank Kis'-k of Myersdnle, Pa.. president Farm Women’s Clubs of Myerada'.a: Mrs II F. Chaffde of Armenia. North Dakota, who operates farm totaling about 30.000 acres: Mrs W. A. Mather of Adams, North Dakota, operating several tenant farms and one home farm; Mrs L C. Chappell of Lykeslnnd, S, C, operating a COO acre farm devoted to cotton and general farming. She has five children, all college graduates: Mr* W. O. Jamison of I,a Veta. Colorado, a farm woman, whose husband Is also n delegate to the conference; Mrs Nellie E. Blakeman of Ornnnqne. Conn., member of Homs Economics Committee of the Nnttnnnl Grange: Mrs. .T, W. .Tones of Gluey. Md the wife of a farmer and lender in farm j home work: Mrs Carl Williams of Okla bomn City. Ok’n . woman editor of a prominent agricultural Journal of the southwest: Mrs W. O. Marin of Dallas Texas, state chairman of Federation of , Rural Life Clubs; Mrs. Russell Tyson of Chicago, president of Women’s -Nntlonal Farm and Garden Association: Mrs .T . C Kctcbam of Washington. D C.. wife of Representative Ketcham of Mieblgan. past master of State Grange: i Mrs Neale S Knowles of lowa State College. Des Moines. lowa • Mrs Edward I *f>. Costlgan of the Consumers’ Longue was selected because of her activities In i connection with marketing of foodstuffs She Is chairman of the food supplies ■ ommlttee of the League of Women! Voters. Heads of Women's Bureaus in the Department of Agriculture are cooperating to make the farmers’ confer- 1 enee a suoeess. The plan Is to prepare reports In rommitfee which will he later used to outline a/ policy tending to alleviate conditions In the farming In- j dustry. The- conflict between those who bollevo in the equal rights amefrdhient pro posed by the National Women’s Party 1 and those who do not has not yet abated. What the women’s party is try- ; lug to do Is to have the amendment so j v-orded as to remove the cause for oppo sition. but so far that end has not yet been attained and therefore the amend ! ment has net yet been Introduced In 1 Congress. But the Women’s Party is now working in ten states where Legis-

GRADUATION OF EIGHTH GRADES McCulloch School Holds Exercises Friday Night. Graduating exercises of the 8A class of the Oscar McCulloch public school No. 5, 612 West Washington street, will be held at the statehouse at 7:45 o’clock Friday evening. The exercises will be largely o? a patriotic character and a short play on Americanization will be given. The address of the evening and presentation of diplomas will be by Judge W. W. Thornton of Superior Court, room 1. Members of the graduating class are: Ralph Boles, Lester Denny, Nellie Denny, Goldie Dillon, Clarence Eakins, Laurence Golay, Eleanor Hill, Earl Horton, Kalman Hudak, Thelma Huston, Ardlno Luclanl, Mamie Maddalena, Homer Mote, Willie Phillips, Arthur Reeder, Vera Wlngard. Closing exercises of the 9A class of the Brightwood Junior High School were held yesterday afternoon in the assembly room of the school. A short talk was made to the graduating class by the Rev. Ray E. Ragsdale, pastor of the Brightwood M. E. Church. t Co-eds Object to Blue Jokes About Mode of Dressing .CHICAGO, Jan. 26.~-College wits and punsters have gone too far with the coeds of Northwestern University, it was learned today. The girls, resenting publication of naughty and off-color Jokes about them in two college papers, asked the faculty to clamp down the lid. This is one of the Jokes that started the row; First Co-ed—“ What are you going to wear to the prom?" Second Cos ed —“I don’t know. I’ve decided on nothing.” President Walter Dill Scott is lnvls'igatlpg. "Watch our smoke from now on.” was the defi of James W. Egan, business manager of the “Purple Parrot," one of the papers under fire. “They havn’t seen anything yet.”

latures are in session to obtain passage of law* removing all Inequalities and disabilities of women. The opposition to this program Is led by the Consumers' League and the National Trade Women's League because they fear protective legislation for women In Industry would be thrown out. The two million women affiliated with the General Federation of Women’s Clubs may now consider themselves part owner of the handsome new home all their own In a smart residential section of Washington. When Mrs. Winter returned from the recent hoard meeting In Chicago, she announced that she had $20,009. so yesterday the sale was consummated. Announcement mule at a meeting of the District Federation of Clubs stated the price to be $70,000. The home is located at 1734 N Street, N. W , only a block- -op two from the British embassy. The federation will fake possession on April 1. Rooms for club members coming to Washington will be available. —Copyright, 1922, by Public Ledger Company.

PJI'SS IN BOOTS JR. "By Dsvtd Cory- “. Tacky, come give me thy fiddle. If ever thou mean to thrive." “Nay, I’ll not give my fiddls To any man alive." And then Jncky commenced to play, and such sweet sounds come from ills fiddle shat Puss Junior and Little Tom Thumb stopped to listen. It was noontime, The village green, where onr two small travelers had paused to rest, was filled with a throng of workers eating their lunch. A small lad with nn old Ikldle was si ting oi. a bench. Near him stood a man. Jatby stopped his playing and said: “If I shoti’d give my fiddle They’ll thick that I've gone mad, For many a Joyful day. My fiddle and I have had.” As he finished speaking the man suddenly leaned down and tried to take the fiddle, but the boy was toe quick for Mm Jumping to one side, he ran toward Ptus. "Stop!" cried Puss, as the nun started In pursuit. “Stop! Let the lad alone!’ "Who may you be?" asked the man. angrily. "Pnss in Boots Junior, soon of the Peneehal to my Lord of Carabas,” replied Pns haughtily. "1 say ngain, leave the lad alone:” The man stood still, uncertain what to do Finally he answered. “W.-Il,' 1 shall wash my hands ol hint He shall work for me no longer. He is of small use. anyway." “Join Tom Thumb and me,” said Puss to the lad. "We will be comrades three. You si.all play and wile away the weary hours of the daj/ Come and Join Tom Thumb and me: we’ll be comrades. Just we three - ” The lad ran toward Puss with his rieht ' hand outstretched. “Gladly will I Join you You are a poet, Sir Cat. You talk ip rhymo” So the three of them set forth. Ttjm Thumb on Puss Junior's shoulder, and the lad with his fiddle on his arm. They had gone but a short distance when a blackbird suddenly swooped down and carrlod off little Tom Thumb. So swiftly did the bird snatch up the little fellow

The Income Tax Made Clear Will Your Income For Year 1921 Exceed $1,000? If So, Don’t Fail To Read This. * By JOSEPH A. BLONDELL, Treasurer of the Baltimore Sun. PERSONS REQUIRED TO PILE A RETURN. If you are single and your net In- ' tor the year 1921 exceeded SI,OOO, you are required to file an Income tax report. If you are married and your net income for the year 1921 exceeded $2,000, you are required to file an income tax report. Aside from the above, every individual, whether married or single, whose gross (not net) income for the year 1921 was $5,000 or over, must file an’income tax report. This means that you a f e required to file a report, although your deductions, exclusive of the person* l exemption, exceed your $5,000 gross Income. An example of this follows. Total gross income for taxable purposes $5,800.00 (From salary or business, lnt ereßt . rents, etc.) Less allowable deductions (such as salary or wages, taxes, interest, etc.) $6,700.00 Excess of expenses over Income $ 900.00 From Hie foregoing example you c an readily see that you are not subject to tax, although under Section 223 o f the law you must file a return. A husband and wife living togethe r having a net income of $2,000 or over must file a return. Separate returns iuy be filed, or the income of both may be Included in one return. If the gross ( n ot net) income of both waa $5,000 or over, return must be filed In accordance with the above. . PERSONAL EXEMPTIONS ALIA)WED. A single person is allowed a personal exemption of SI,OOO A married person not living wit ll husband or wife is allowed a personal exemption of SI,OOO A married person, provided bis or her net Income Is under $5,000 (note the amount), is allowed a personal exemption of 7 $2,000 If hushnnd and wife make separate returns, the personal exemption may be taken by either or divided between them, which means if the husband claims $2 500 exemption, then the wife in her return cannot claim a deduction as personal .exemption. . For each person dependent upon and receiving his chief suppor. from you, if such person is under 18 years of age, or Is incapable of self-support because mentally or physically defective, a personal exemption is allowed of $ 400 Section 216-0 of the law states: “In no case shall the reduction of the personal exemption from $2,500 to $2,000 operate to Increase the tax, which would be payable if the exemption were $2,500, by more than the amount of the net Income in excess of $5,000.” This Is illustrated in the following table: Assuming a married man (no children) after compiling his return has a net Income of $5,004, his tax would be:’ *4 OVER *5,000 MAKES HIM TAKE THE SZ.OOO EXEMPTION. Net Income $5,004 00 Less personal exemption 2.000.00 Balance taxable $3,004.00 At 4 per cent., ->r 120.16 Surtax .04 $ 120.20 TAX WITH EXEMPTION OF *2,500 APPLIED. Net income $5 004 00 Less personal exemption 2,500.00 $100.20 Balance taxable $2,504.00 At 4 per cent., or 100.18 Surtax .04 $ 100.20 As $4 over a $5,000 net Income means an Increased tax of S2O, Section 216-C protects such a taxpayer, which, in this case, would mean a tsx of $104.20 <5100.20 plus the amount over $5,000, or $4), and not a tax of $120.20. TAX RATES. The normal income tax on net Income after deducting the personal exemption is 4 per cent on th® first $4,000. All Income over this first $4,000 Is taxable at 8 per cent. In nddltlon to the -normal tax the surtax Is applied on net Income above $5,000, which tax Is applied before the personal exemption is deducted. The surtax is graduated tax—that Is, net income between $5,000 and $6,000 is taxable at 1 per cent. From $6,000 on the surtax rate increase* 1 per cent on each S2,U,J. Surtax rate and table for 1921 appeared in last week’s Times. WHEN AND WHERE THE RETURN MUST BE FILED, ETC. Relarn for the calendar year 1921 must be filed with the collector of Internal revenue for the district In which you live, or the district where you have your principal place of business, on or before March 15, 1922. The tax may be paid in full at time of filing return, or In two, three or four equal installments, as follows: Twenty-five per cent at time of filing return; 25 per cent on June 15, 1922 ; 25 per cpnt on Sept. 15, 1922, and 2o per cent on Dec. 15, 1922. PENALTIES ARE SEVERE. Ignorance of the law >• no excuse and any'person liable to file a return and does not file It on time is subject to a penalty of SI,OOO, and in addition 25 per cent of the amount of the tax due. Any willful attempt to defeat or evade the tax is punishable by a fine of not more thin SIO,OOO, or not exceeding one year’s imprisonment, or both. REPORT MIST BE FILED, AI.TIIOFGH NO TAX IS IMPOSED. Some persons nrp under the Impression they are not required to file a return where the personal exemption exceeds the net income. This Is erroneous. If you are married and your net Income exceeds $2,000, you are required to file a re turn. If you do not, you are subject -to a fino and penalty. The example below will explain this: Married Person (Two Children.) Net income $2,350 Less personal exemption 3,300 Balance taxable None

- MEN AND BUSINESS By RICHARD SPILLANE Special to Indiana Pally Times - and Philadelphia Public Ledger. , . .. -paHILAUKL-PUIA, Jan. 26. —What will happen when various of the naJr tlons reach the limit In the printing of paper money and confess bankruptcy? Apparently the time is near. In Austria the kronen has dropped to 10,000 for a dollar. Ia more than three-fifths of the nations exchange is lower than thjs time last year. There is little or no hope of improvement. Possib!y / when the smash comes it will not prove so disturbing as has been feared. There are some historic examples to prove that tilings right themselves and people find a way to adjusting themselves to conditions, no matter what they may be. Some ope has shown that there were “

245.000,096.000 franc assignats out at the time of the French revolution. They become worthless In a day—practically dropped out of sight and the French managed to get along on anew basis. /Mexico had several experiences somewhat similar. The Confederate government issued paper money to the limit. Some persons havo kept the*iynotes ns curiosities. Recently there were the illustrations In Russia of the Kolchak, Denekin and other paper Issues. They were current in large volume for a time in sections of the country, lost all worth over night and now practically are forgotten. EUROPEAN nations are straining to the utmost to get gold, but in countries where the financial system is sound the people want paper money. The gold In America remains In the bank vaults. It does not get into circulation. A Federal Reserve officer was asked why the Reserve Banks #iidu’t put it Cut instead of holding it. „ “Because it would come right back, he ♦ hat Puss was hardly aware of what had happened until he heard Tom Thumb calling for help. The blackbird Mow straight for a tall pine tree, where it had its nest near the top. Puss pulled off his red-topped boots and commenced to climb up the trunk ns fast as he could. And in the next story you shall hear what happened after this.—Copyright. 1922. (To Be Continued.)

By GEORGE McMANUS.

answered. “The American people want paper money. It’s more convenient. Only lon the Pacific Coast and there to a gradually decreasing degree, do you find gold and the silver dollar in circulation. Our pocketbooks are designed to carry bills. Our people want coins only for making change. “We have an experience with gold every Christmas. Then there is demand for the yellow metal in the making of presents. But SO per cent of the gold distributed at Christmas comes back to us iu the first week of January. Very little of it is held by the people." THERE is high authority for the statement that Germany is piling up gold credits outside Germany in anticipation of the repudiation of its paper mc-ey. There also is high authority for the * atement that Germany has derived more profit from tho sale of paper marks in other countries than It has paid up co date on the reparations account. A hanker of national reputation had a surprising experience suggestive of how widely the mark has been purchased speculatively in this country. He was delivering an address in a city which has a large population of foreigners in its population. He ventured the remark that some of the persons in that city had bought marks. There was a guffav throughout the hali and men nudged their neighbors and laughed. Os the 150 or so persons present tbe banker thinks there

U.S. MAY OPEN NEGOTIATIONS WITH GERMANY Hughes Proposes Tribunal for Settlement of American Claims. Special to Indiana Daily Times and Philadelphia Publio Ledger. WASHINGTON, Jan. 26.—Direct negotiations with Germany resulting possibly In anew treaty creating a tribunal for the settlement of American claim* against Germany arising ont of event* lepdlng up to and including the war were stUd to have been agreed upon rt a recent conference at the White House. The conference was attended by Secretary of State Hughes and congressional leaders and covered in addition ODly the Liberian loan, according to those present The conference bore* 1 In no way upon the Genoa conference or matters concerning the armaments conference and domestic legislation. It was said, but was confined entirely to the two aforementioned questions. Secretary of State Hughes laid before the congresslnal leaders present the alternatives for settling the American claims against Germany offering adjusti ment through the agencies of the League of Nations or through direct negotiations resulting possibly In the settling up of a special tribunal to make settlements. The consensus was said to favor, strongly the latter course. CLAIMS DIVIDED IN TWO CLASSEB. Under the latter arrangement it xvae explained following the conference, there would be two classes of claims to settle, the first being those arising ont of the sinking of the Lusitania and similar actions of Germany prior to the war end ! those growing ont of the seizure of American property In Germany during : the war. Such settlements were said to ;be necessary before final disposition ! conld be made of the German property now held by this country. The Liberian loan Involves about $5,000,000, which the Wilson administration negotiated to advance to the African State. The discussion the Whit# House turned Upon the future course of this Administration as regards the loan. COUNTRY HELD BOUND MORALLY. Up to date no more than between $35,000 And $40,000 has been advanced Liberia, owing to discovery of th# Inadequacy of the terms covering repayment. While this country, under ths conditions, would not be legally bonnd to carry ont the loan, the decision was said to have been reached that the money should be advanced In full with the reopening of negotiations to settle the unsatisfactory points. This country was said to be morally bonnd to take such a course. * ' Besides the President and the Secretary of State, those who attended the conference were Senators Lodge of Massachusetts. chairman of Foreign Relations Committee: McCumber of North Dakota, chairman of the Finance Committee; Kellog of Minnesota: Brandegee of Connecticut, and Lenroot of Wisconsin, and Representative Mondell of Wyoming, Republican leader: Representative Porter of Pennsylvania, chairman of Foreign -Affairs; Speaker Gillette: Representative Fordney of Michigan, chairman of Ways Rnd Means Committee, and Representative Burton of Ohio.—Copyright, 1922. by Public Ledger Company.

were few who had not purchased marks, i “I believe the whole town was plas- | tered with marks,” he says. TO WHAT a grotesque extreme th# printing of paper moifej has been ' crfrrled In Europe may be Illustrated by i the fact that SIOO, American money today < equals 1,000,000 Austrian kronen in value. A servant girl in Philadelphia wishing to send S2O to some relative in Poland obtained 40.000 marks for her money. That would have been a fortune to them before the war. John Moody, the economist, says you need a trunk in parts of Europe to carry your small change. THERE Is a sound and comforting truism that most of the things about which we worry never happen. The peo--1 pie who have been looking with great fear to the financial collapse of various European nations may find, as the French found with the assignate, that it isn’t so bad after all. Paper money isn’t wealth. Real wealth Is In the lard. In the products of the earth and the things which man makes out of fibres and metals and such. The wiping out of the nearly worthless moneys of not a few European nations does not mean collapse. It doesn't mean catastrophe, but the be. ginning of the cure.—Copyright, 1922 by ' Public Ledger Company. Civic League Makes Change in Its Name Members of th# Fleming Gardens Cl vie League changed their organization's name to the Advance C}vi<# League, and extended its territory to include all property between the Big Four and Pennsylvania Railroads and the city limits and Lynhurat drive, at a meeting In Wayne Township scboollfouse on the National road west of the city, last night. Heydon W. Buchanan, member of the city council, and active worker in the Enterprise Civic League of West Indianapolis, spoke.. U. S. G. Vurlenn was elected president to complete 'the term of Fred Foster, who res'gned some time ago. To Receive National Democratic Leader Charles L. Greathouse will head ths reception committee which will meet Cordell Hull, Democratic national chairman, when he arrives in Indianapolis Feb. 16, to attend the banquet of the Democratic Btate Editorial Association and the meeting of the Demoreatlc State committee. Miss Gertrude Fanning McHugh, secretary of the committee, has announced. Tie committee will meet on the afternoon of Feb. 16 Instead of in the morning as was originally arranged. In order to permit Mr. Hull to attend.

REGISTERED C. 9. PATENT OFFICE