Ligonier Banner., Volume 54, Number 2A, Ligonier, Noble County, 16 March 1920 — Page 4

_ Toledo Man Spent Hundreds In Search For Health-Grateful To - n Tanlac : . 5 ———— - : ~“1 ‘want my statement published in all the papers that everybody may * know how Tanlac has helped me and what a wonderful medicine it is,” said William H. Ferguson, a well known electrician, living -at %03 Lagrange street, Toledo Ohlo, In an interview, recently. . . e “A month ago,” continued Mr. Ferguson, "it would have been jgnpossible for me to do the work 1 am doing today. Five years ago I commenced to have rheumatism in my feft shoulder and arm and across. my back " under my shotlder blade. 1 kept getting worse unti} 1 had to be carried to "~ a hospital where 1 lay helpless for © three weeks 1 simply could not move withomt help. During the past four years® I -have Jost at least elghteen s months from work 'on acepunt of this rheamatism. Most of the tme I could not eevn. luy back in a barer’s chair . to get shauved, and my left arm was g hélpless [ coild not raise my hand to - wash -y fiace. Since leaving the — hospital a year ago I have been able to be gbout part of the time, but a few weeks ago those awful pains started up in 'my arm and the fegr of getting down helpiess again almds: drove me mad. At the time 1 got Tanlac I was also sullering from stn‘m:n\h‘~_trmnhivi and had been for ten _'yw.‘\f*i. I distinctly remembered about a year be- - fore the rhemmatism came on me, of _being tronbled so with - indigestion. - spots cofming- bhefore my -eyes; .'m'd‘! - dizziness and 1 got alarmed. 1" could chardly sbear 10 think of cating as the simplest kind of food would sour on my stomach. and. cause a slekening | sensation and ;:mn?n_.w pains. Aflvr-i even a. very. light meal . my ° heart, would palpitate and act so pm'ulin.r! thatl was afraid:- 1. had heart troubte | “I tried all kinds of medicines, had the best_treatment and spent hundreds of dollars in my efforts to get rid of stomach trouble, to say nothing of what I have paid out since the rhieumatism struck me. but never _kdt more than & little passing relief, 1 .could see no way out of "in'_\‘ ii‘u‘ubl('s; cuntil; 1 read a statement for Tanlac a »fi-wv\\'m-k.u_:u:u‘frmn a man who héh!i . suffered with the same* kind of

E. Jacobs & Company Spring Announcement Our entire stock of Spring Meréhandise has arrived“z‘md is now on display. ' We call your attention especially to our . ' . e . Ladies’ Ready-to-Wear Department Consists of the latest styles in Cloaks, Sfiits and_ Dresses. We are show- I ing the most comprehensive stock of Spring Dress Goods and Silks ever brought to the city. We also have for your selection a complete line of - Rugs in Tapestry, Velvet and Axminster | In all sizes. We cordlally invite you t 6 come in and inspecf our stock. 3 E. Jacobs & Company : Dry Goods, Rugs, Furs and Ladies’ Ready-to-Wear Apparel |

Horse Sale at Goshen | We will sell g;n tgis\l’;’el;litg‘l](er Feed Yard o Wednesday, March 24 " ~ Beginning at noon . | 200 Head of Horses and Mules - Thése horses and mules are all in good ~-condition. Sale will be held under cover o and wii’ll.tavk'e plac¢ rain orvsh;i‘ne. " ELLIOTT & SHELLEY Lehman & Bauer, Auctioneers. ~° =

troubies. The first bottle gave me a good appetite and as soon as I got so 1 could eat and digest my food 1 noticed the pains in my arms and shoulders getting less. 1 can use my left arm and hand better now than in three years. The other day I tried lying back In the barber’s chair and was overjoyed to find that my shoulder did not pain me the least bit. lam eating three good, hearty meais a day and can just feel myself getting stronger all the time. 1 think anyone who find relief after suffering as I did ought to be wiling. for the sake of others, to tell what did It.” Tanlac is sold in Ligonler by 8. J. Willlams and by the leading druggist in every town. _ adv Second Blg Combination Sale,

A combination public sale will be held at Bowen's Livery Barn, Topeka, Ind, on Saturday March 20. sale to nence at 11 o’clock a. m. , 35 Head of Horses— Ranging in age from 3 to 10 years old. Several good matched spans, some good heavy draft chunks, some extra -good 3 yvear olds, a few good gencril purpose horses, a few good drivers, a 2 year old Beiglan maré colt full blood anpd i-year old Belgian horse, full bloo¢. . 10 Head of Cows—Some good milk vowg and springers. Three good yearl ing Holstein bulls. - . Some good brood sows and shofts. ‘Farm Implements —-Two-horse Hoe drill good as new, 2 single top buggies, surrey, fish boat and cart g2od as new 40 gallon kettle feed cooker, good set breeching work harness, set single driving harness. L . Houschold Goods—2 beds and springs. dining room chairs, sideboard heating stove, cook stove, -oil stove, work table, extension table, large mirror, ironing board., wash tub, wash

| boiler, cooking utensils, . and other articles not mentioned. Terms : Made Known Day of ‘Sale. ’, Jas. A. Bowen, Manhage.. 'E. R Kurtz and H. E. Longcor, Auct. {M. A Yoder, Clerk. = = . - i : 4 : 2a2t L ~ For Sale or Rent. My Ice Cream parlor and lunch 1 room. Ira Michael. Zadt } For Sale— Four full blood Poland China male pigs 100 pounds each, Sire Mt. Giant 2nd. Dam by Big Halfton 2 [by Big Halfton and by Buster Girl |by Giant-Buscter. - Inquire Edwin D. | Smith, phone 413 Ligonier . - 2a2t 2 Photographs Hieber's Studle.

THE LIGONIER BANNER, LIGONIER, INDIANA

The first regular mesting for 1920 of the Noble County Horticultural Soclety will be held in the Lutheran church at Alblon March 18. This meeting has been named the “Community Meeting” and is t 0 encourage interest and pride in the developement of our respective communities. Rev. F. 8 Hickman will give an address -or “What Can You Do For Your Community In This Year 1920 An illustrated talk. “Beautifying the Home Ground” will be given by the County Agent. o - - Everybody is Invited and members are especially urged to be present. ' Mrs. B. V. Widney, Sec. : Service Men— Attention, - Every ex-service man in Ligonier and community s expected at Wednesday night's meeting in city hail An executive committtee for the post American Legion is to be chosen and it is important to get incooperation of all the men participating in the U 8. service during the World War.’ - Come out Wednesday night. By otder of Adjutant.

"~ Dancing People Listen. . Those not enrolled in courise of dancing in Hoosier Club rooms and want the course be on haud Friday evening. 7:30. Ask your friends that were the last Friday evening. ‘The American Legion has 8,433 post throughout the states. L Perry Reed and Louis Smalley have formed a partnership to do contracting and carpentering. : - D. E. Butts and sons of Mishawaka formerly of Ligonier came Safurday from Mishawaka and visited at the home of Mr. and Mrs. Ed- Banta Mayard Risser, aged 10, son of Mr. and Mrs. Elmer Risser near Wawaka fs being treated in an Elkhart hospital for blood poisoning, resulting from a bruise on his leg. = < Two hundred and sixty-one farmers near Kendallville signed a. pledge to ‘quit the use of a telephone if the company persists_in charging 25 cents more a month for service. T Since his arrival home frem Providence, Rhode Island, Dr. A. Gants has not visited extensively among his friends. He had an attack of illness while in the east and has not yet recovered his old time vigor.

FARMER'S INCOME SUBJECT TO TAX Gains for 1919 Must Be Fiqured Under U. S. Law—Returns _ pue larqh 15, LAND SALE PROFITS TAXABLE. Nmr} Farm Expenses May Be - Deducted—Bpecial Form for Farm Income—Cash or Accrual Basis for Computing.

A farmer, shopkeeper, or tradesman must figure up his net Income for 1919: and if the farm or business income pius his other income was sufficient to require an income tax return a cotmplete return must be filed with the collector of internal revenue by March 15 A farmer should ascertain the gross income of his farm by computing all gains derived from the sale or exchange of his products, whether produced on the farm or purchased and resold. : : ' : Farm Expenses, From his gross income & farmer is allowed to charge off all of his neces sary expenses in the conduct of the farm during the year. These Include costs of planting, cultivating, harvesting and marketing. lam addition to these costs he.may deduct money spent for ordinary farm tools of short life bought during the year, such as shovels, rakes, etc. Also, the cost of feed purchased for his live stock mey be treated as an expense In so far as this cost represents actual outlay, but the value of his own products fed to animals is not a deductible {tem. : Other farm expenses allowable are the cost of minor repairs on buildings (but not the dwelling house), on fences, wagons and farm machinery ; also bills paid for horseshoeing “stock powders rock salt, services of veterinary, insurance (except on dwelllng house), gasoline for operating power and sundry other expenses which were paid for In cash. - L As to hired help,.all the productive labor is a deductible expense; but the wages of household servants, or help hired to improve the farm, as.in tree planting, ditching, etc, cannot be claimed against earnings. A farmer is not allowed to claim a salary for himself or members of his family who work on the farm. : ot . Wear and Tear. : Purchase of farm machinery, wagons, work animals, etc.,, also the cost of construction or extension of buildings, silos, fencing, etc., should be considered additional investments in the farm and are not proper deductions against income. -

-A reasonable allowance may be claimed for wear and tear on farm buildings (except the farmhouse), fences, machinery, work animals, wagons, tanks, windmills and other farm equipment which is used in the conduct of the farm. .

As to autos and tractors, the cost of these is not an expense, although the cost of their upkeep is an allowable deduction, if the machines are used exclusively for farm purposes and not for pleasure, Also, in such cases, a deduction for wear and tear is allowed. - Farm Losses, 7

The loss of a growing crop is not a proper deduction from income, inasmuch as the value of the crop had not been taken into gross income. The loss of a bullding or of machinery through storm, lightning, flood, etc., is an allowable deduction, but care should be used to ascertain the correct loss sustained, as restricted by income tax regulations. D :

No deduction is allowed In the case of loss of animals raised on the farm, but a loss is deductible from gross Income if the animals had been pur chased for draft or breeding purposes. Shrinkage in weight or value of farm products held for favorable market prices cannot be deducted as a loss, for the reason that when such products are sold the shrinkage will be reflected” in the selllng price. - - Sale of Farms and Land. :

The value of agricultural lands has been jumping during the- past few years, and during 1919 many owners sold out part or all of their lands at big profits. All such gains constitute income and must be taken into the net income for the year. : Any person who sold part of a farm or ranch, or part of a parcel of land, must giso show any gains realized by the sale. ; g 2

The method of figuring gains and losses on such transactions Ie prescribed in the Income Tax regulations, coples of which may be secured from Internal Revenue Collectors. ~ Forms for Returns.

The Internal Revenue Bureau has issued an improved Form 1040 F for the use of farmers. This form, together with Form 1040 A or 1040, will gether with Form -1040 A or 1040, will give the farmer explicit information as to how to properly figure his net income for 1919.

There are two methods.of fizuring a farmer’s income tax return this “year. He may make his return on the basis of the difference between the money and goods received for his products and the cash pald out for actual allowable farm expenses within the year. Or he may make his return on the accrual basis, which means computing the receipts and expenses that pertain ‘to the taxable year, excluding income earned and expenses incurred im previous or succeeding years, / } The town of Mongo is to have an airplane factory. Going up! - ~ Mr. and Mrs. L. S. Fryer were week end guests of Kendallville friends. ‘ S R

\ P : 4 1 Plow Season Soon Here ~ Below is shown the famous - X B - ST Ach . " Full line of Oliver Farm Tools Famous Samson Tractor The Home of Dodge Bros. Motor Cars - el Automobibe Accessories AT LINCOLN HIGHWAY GARAGE Ligonier Auto Sales

Wanted at once two or three light house keeping rooms. Furnished. No family. Inquire 333 EFifth st. - IDb2t el i . For Rent, 8 room house with good cellar, outbuildings and fruit. Inquire Charles Morrow. 2a2t ‘Wanted, man totake contract to cut 30 cords of wood at $1.50 per cord all timber standing. Inquire of V. E. Rarick, South Stones Hill 2a4t o —_— : - FOR SALE—One of the best and richest farms in Northern Indiana Unincumbered. 240 acreés; 40 acres timber. Nine room modern house basement barn with 32 stanchions; other out buildings. Adjoins town with flour mill, railroad, school, stores, churches. Owner, now deceaseéd, sent three children tlirough college from proceeds of farm. A money maker wonderful bargain at $125 per acre. Terms. ‘ Eugen Atkins Co., Elkhart, Ind. - : ; 2a2t Kodak finishing Hieber Studle.

Lm LODEee RO, 1, K, OO.T, M Meets first and tiird Tuesday evenings of each month. 0. C HARSH. Cem mander, Rollin E. Ohlinghouse Record Keeper. » T LIGUNIER LODGE NO. 185 FAa N | AM meetings. the first Monday in i each month., G. M Zimmerman Secetary J. B, Schutt W. M, ' _ . et A S P et 3 A L 8 SNOBLB COUNTY CHAPTER R. A. M N 0.42. Stated meetings, third Monday tneanch month, Oct, to May, inclustve, M>ron Kirkland, See'y. [, R. Calbeck H 1 LIGO!!IEBCOUNCIL NO. SO R. &8 M, Stated meetings, second Monday ir each month, Oct. to May, inclusive. Myron Kirklsnd, Secretary. Myron F, Walters ‘ .Ut UQ = i - ; 1 Lmonua CHAPTER, NO. 35 O.R. & Stated mieetings, second and fourth Tuesday in each month. Mrs RUTR Luvy Sec'y. MRS MORREBY MILLER, W. M. LIOONIEB LODGE NO. 133 K. P, Mectr <4 gvery Thursday. Asron Urich C. C. Charles ®Smalley KR. 8, ; R 1

LIGOMER LODGE N 0.451.. B. P, 0. ¥ Meets every Friday night. Jacob L Sheets Exalted Ruler, A. O, Shearer Secretary, §umnunr PosTl2 G. A. R, meets B and third Sautrday at2p. m. of eéach month. Commander, J. . HopruanN, Adjutant. O L. CHAPMA . ' : Lx'eoxm:a LODURE, NO. 178 F. 0. E. Meets second snd last Tuesday of each month. O. O. SHROOK, President. A. J. SNYDER. Secretary. ———————————eee et et ettt et e Excsunoa LODGE NO. 247 1. 0. O. F Moeets on Wednesday evenings. Visiticg Brothers weicome. A. J.Bhock N. G Wal ter Smalley Reo. Becy. : wmmu ENCAMPMENT No. & 1.0.0. F. Meets Every Second and Fourth Tueaday. ED BENTHINE, Chiel ' Patriarch, Charles Flowers, Scribe. ; S‘I‘A“lllnl.! W. R, C. 154 meets second ; of ot R e S ' Modern WeodmanGamp ¢3¢ M W. of A

in a mu:n now to handle your laundry better than ever " Will appreciate a call when you tie up your next laundry or dry cleaning that we may prove our service to you. o . Phene 86 BANNER STEAM LAUNDRY - AND DRY CLEANING

Banner Classified Ads Pay

f 2 e t ;::"—”7/.71' .. ; e P o s ) | ——— e P B e i =TN e =D eD) 3 W | —_—— = ¥ ™ l“ | —=u A i ' ~—————————————~,' i= » ¥ ; ii:': I Ve e ; o -~ sy == s~ =l e & B i Ay . - o | = = ey ‘ = . — = T S - | i a 1 e s ' E by Batteries in service on | | STORAGE BATTERY | amnored cars is due primanly to | S 8 7 Gould Dreadna Plates—the | WITH THE: a 3 differeat from. ‘plates as or- - dinary steel & from chrome-nicke] steel.' > . We can fumish you with a Gould W .~ Battery to fit your car. But ¥ your . g v dem&nuh.w’y c&-%'&mhwmy_ui-d*, - Battery Impection Without Charge—take advantage of it regubaily. - s b -— ' o A A, _Av‘;_;‘ 6". ;’l. U'lce'_ ey : Wi e Ve e EBhy o e ON S .