Ligonier Banner., Volume 55, Number 45B, Ligonier, Noble County, 5 January 1922 — Page 4

'i : 3 -ﬁu e i ‘8- % ‘*‘.H“;L Ses ‘:\:*n 2 ‘:‘;‘ By ‘: ; ) | L Gt TR ~ wY A :.5;.,:5 R ;ﬁ;;;f,rf:: &7 b 25 é P whe | (e ey UV &LG aliN LF A 3 'I e ] ! THE UMIVERSAL CAR ol ..ot s > T R 3" o / I'{,,_; Y;} e ‘ ."f i oy e o g 8 A =T . eLo W | . L .= '.,W‘" - 5y Saa N \’/ 1 ‘_\;f ,;L:ﬁ...:—&-———————-—t;;;\x \f\ % o,:') gl ,ﬁ:_pr Ty ‘L::\ “ ; 1 /i/ SN e / e Sl 5 ~.“,.,——wi,,—-,-f\.:;—-/y f L g ./“'f T / \Sy W g TET T e odal e L . % s Qs St ey e / o 4 jeraean f———— el N Y\ e==o . ’4—l gt ‘ /i_:T::;i; =i - —»T(' 4‘._[:. "; \z\-) E;{}; . .170: __l V;',]V} oy L e e . e 7 Y, i * 2L Ty A Y T N ey eb R i 5| « o 0 i AR LS | 4 5 oo A - R TSRy | - Bke ‘.xA,"\;_‘,ﬂ.‘,‘»\..-N:Lﬁ ; A i fact | @y H £ | T%""v:“lv\ W}\‘ : : 5i : j:'f{ e %;ﬁ 1k :]i“ :’:.‘ 4 ;'!"{ A ' '}%,, = ‘7,%,',. ”’Hl.‘i ‘J!;.’Q'g),ﬁ:?; : i s asi e | i S eet e Ji‘; LA S n}\‘& u,yzk " ] : | e L ";ﬁ}t@‘?ﬁ’fif'-;:_fj');':"ﬁ-éﬁ;g?:} st | 8| PV eSI ::‘;3?' SRR A ‘{Z}f"‘n’,‘:“),.ﬁ‘l,l:ﬁ-:k:~ SE e g - ~J{é;”-g 00l SR e R e f é@'."s_j___ Al n liﬁv “.‘g‘ﬁ b G TEAE {J;““"E R , ! /~4¢E‘.”e€;“f?f{'v=?,-"‘»‘g:ii£sg'-‘. 5 i:’%ff"" m—j 2 _ { Taatata ST e NS TR 2] § oty P T O SR P So e o O, I /,"35‘3’“7?‘“'*: i 3 BEMIEL W e .vrsp’::.‘.";}:‘,f"?u’.f”fu,'.~; i) : NAR w;-:w::z“:m . ‘\L/A \ll g ,f/ ,’%ﬁ‘s% éé’ “o) L%j}’?ﬁdﬂé:‘ eO'd " ey ‘ i ‘ ANSISAET ¥ : —— i ! 1 3 (/7. = | IRINA : {“’-\"’": Ae, 1| feq dr-\ $660 \ 2 ‘ﬁ 7: "’ ) \ 0597, Sedand S\ (/‘m‘ AN Y/ F.O. B.Detroit ©~ - - W% 7 LN R A Wich Starter and demountgble Rims N , i e = @ g | gi?ﬁ’ ulne r | Common. Sense { ; '# - Many Ford owners can afford to own and oper- | ate any car they may choose, but they prefer a 8 Ford “because it is a Ford.” : : |§ For “because it is a Ford” means dependability, | | ease of operation, efficiency—and it means sure, | : - . 8 quick transportation, : L Q ~ And “because it is a Ford” means good taste, 8 pride of ownership and genuine Common Sense. i The Ford Sedan, a closed car of distinction, beauty ! § and convenience, is the ideal all year 'round car, i i for pleasure or business—for the farm, town or !l 5 city. It gives you all that any car can give at a I '8 - much lower cost for cperation and maintenance, I Ford Cars of all types are in great demand,so i place your order at once if you wish to avoid | _delay in delivery. ] ‘ Farl Kansier Inc. i Farley & Kansier Inc. | . ‘ , v ) A » ° . A 2 H ’ Ligonier,lndiana = . Qi

s LIRS R o Veg, TP e i oSy ) £ S o o AERIRn Y Zﬁ\ LIl N o N RR R 277 ,»‘"/ A N By S ey 7 N N CE e Yol Bey él/ /& / . N/ N\ bl ey 7' & 2 &V O\; e e WILL YOU iTV O ' - 7\ %N\ Sl - : : / /T,~<\F‘3;:,. ; \ {:ig;‘@'; i"f-'~'"."§ e ;-.} % :u. --.f.‘. /’;’/’/r /’ ‘{: _,.' “"‘ T ! RANKING //(LUB FRAAL AR > |y S : . next M% “*:’ zm,;“*'// 2\ o ~ oL —p direecteEd Wl WVAVY youwill haveSidiam, N ] Bedhed e, aeamiir il i e : % G TWPR 2 g 8 o) 4/ £ e 7 “‘\ - START @IC WQY ™ fﬁ}&‘f LLU B 0 gy el o e DEPCSIT OME DOLLAR EACH WEEK FOR 50 WEEKS AND YOU HAVE $50.02. YOU CAN ERSILY SAVE AR DOLLAR R WEEK AND WON'T YOU BE GLAD TO HAVE THAT $50.00, , ' THERE ARE CLUBS WHERE YOU DEPOSIT 50 CENTS A WEEK, OR $5..00 OR ANY SUM---A CLUB TO FIT YOUR PURSE. _ OR YOU CAN BEGIN WITH 1 CENT, 2 CENTS, 5 CENTS, OR TEN CENTS AND INCREASE YOUR DEPOSIT EACH WEEK. : _ IN FIFTY WEEKS. B, " , 'lO-Cent Club Pays $127.50 . 5-Cent Club Pays - 6375 o ' 2-Cent Club Pays 25.50 o 1-Cent Club Pays 12,75 YOU CAN BEGIN WITH THE ILARGEST AND DECREASE EACH WEEK. THERE ARE NO DUES. YOU GET BACK EVERY .CENT YOU PUT IN. : ' ' _ COME IN AND ASK ABOUT IT. ' = ’ ! A Make Our Bank Your Bank L We pay 4 per cent. interest on saving deposits : “and Saving Accounts. . Farmers & Merchants Trast Co

Misy Olive Galbeath who had been a clerk in the Sheets store for several monthg has resigned he: position. The Albion basketball team defeated New Paris 28 to 21. The New Era says the game was a'good one. . Z ¥ ; : . Ty : | Mr. and Mrs. William Orr of Warsaw were here Wednesday guests of Dr. and Mrs. W. A. Shobe. a 7 - Herbert B. Brown had buysiness which took him to Chicago the first ek, o 0 _ Two-thirds of Indiana cities Monday passed under demoeratic control.

W. 0. Elliott the well known horse dealer who often visits Ligcuier has been chosen president cf the K.khart county board of commissioners of which he is the oldest member in point of service.” ‘That thunder storm of . Tuesday night may have been responsible for the turn in the*weather. ~ Mrs. Albert Hite is another victim of an icy walk. She fell and sufferad severe injury to anarm. . = - ~ Attorneys Wigton and Bothwell attended circuit court in A}bion. Tuesday. e (oan e © Heman Sack will conduct a dance in this city Friday pight. © .

LIGONIER BANNER, LIGONIER, INDIANA.

~ As to Income Tax. f ‘Following is a statement from Commissioner of Internal Revenue, David H. Blair, relating to the procedure with respect to—inquiries received by the Bueau of Internal Revenue regarding tax liabilities: : i Requests are being received daily for rulings and“advise upon abstract cases or prospective transactions involving questions of income tax and profits liability. These requests are so numerous and the insistance on prompt action so great that it seems advisable at this time definitely to outline the bureau’s policy which will govern the consideration of these requests. The Revenue Acts of 1918 and 1921 depart widely at many points from prior law, or practice and have given rise to new' questions of such importance, complexity and number that the resources of the Bureau are no more than adequate to advise taxpayers promptly of their liabilities arising out of past transactions. It is impossible to answer. every . question which the inventor or ingenuity of the inquirer may devise without neglecting the' fundamental duty of determinigg tax liability upon the basis of actual happenings. Under these circumstances, the administrative necesgity isobvious of giving prece’denge over abstract or prospective cases to actual cases in which the taxpayer desires to know what are his immediate liabilities under the law. S

It will be the policy of the Bureau not to answer any inquiry -except un - der the following circumstances: “The transaction must be completed and not merely proposed or planned.” “The complete fagts relating to the transaction, together with abstracts from contracts or other documents, necessary to present the complete facts must be given.” : o

“Yhe names of all the eal parties interested (not “dummies” used in the transaction) must be stated regardless of who preents the guestion, whether, attorney,’ accountant, tax service or cther repesentative.”

Notice of Final Settlement, - . State of Indiana, Noble County SS: In the matter of the etate of Robert E. Jeanneret, deceased. : : No. 2328 : In the Noble Circuit Court January term 1922. Z ‘Notice is hereby given the undersignegl as Executrix of the Rstate of Robert E. Jeanneret deceased has filed in said, court his agccount and vouchers in final settlement of said Estate, and that the same will come up for examination and action of said Court at the Court House, at Albion, Indiana on the 23rd day of January 1922, at which time and place all persons interested in said Estate are required to appear in said Court and show cause, if any there be, why said account should nct be approved. And the heirs, devisees and legatees of said decedent, and all others interested in said Estate are hereby required at the time and place aforesaid, to appea‘and make proof of their heixship or claim to any part -of said Hatate. . s : !

Louise Ada Jeanneret, Executrix. Posted December -31st. 1921. William H. Wigton Atty. 45b2w Rebekahs to Install Officers. This evening the Ligonier Rebekah lodge will install the following officer: Mrs. Lizzie Belts, Installing Officer Mrs. B. W. Cowley, Past Grand Mrs. Jennie Drain, Noble Grand Mrs. Jacob Vance, Vice Grand Miss Mable McDowell Secretary Etta Harsh, Financial Secretary Mrs. O. M. Rager, Treasurer Mrs. H. 'W. Thompson, Chaplain

Mrs. Emma Taylor, Right suppporter to Noble Grand : Mrs. Raymond Miller Left supporter to Noble Grand. ' Mrs. Myyrtle Woodhouse, Warden Miss Evelyn Urich, Conductress - DLizzie Moore, Right supporter to Vice Grand : s Grace Culver left supporter to Vice Grand \ - Gladys Schlotterback, Inside Guard Tom Wagoner, Outside Guardian ; At the same time a consolidation of the Cromwell and Ligonier lodges will take place and a banquet for the new members at 6 o’clock will be a featyre. .. e el Notice to Water Takers. You are hereby notififed that water rents are due January Ist, 1922 payable at the residence of ' the -City Clerk. On all rents due and not paid on or before January 20th a penalty of ten per cent will be added.

All, water rents for 1922 are now due :and must be paid on: or beforc January 20th. L - Office hours. 9 a. m. to 6 P, M. ' , T. E. Jeanneret, City Clerk : el 45b6t Notice. _ Some people are under the impression that Fayett R. Lepird and myself are partners in the taxi business which is not the case. I bought him out. July 15 1921 and am the sole owner and manager of the Ligonier Taxi Co. located at Lepird’s barn. Geo D. Foster 45b2t R S o S el '~ Auctioneering. i ’ Anyone desiring the services of an experienced auctioneer available for all kinds of auction sales, apply to Harry L. Benner, Wolf ' Lake, Ind. Noble and Whitley county phones, : S MR

I'o- Sale 4 pure bred Duroc Jersey, sows, tred for spring farow two Durec Trars fand few -choice boar. pigs all cholera immume fourteen breeding cwes and one ram. Howard C. Herald, Phone 2 U Ligonier, 3 i s < S DS “ "Wanted to reat, vhole or half store room for a tadloring chop. Address Z. Minkoff 503% South Main street, Elkhart, Ind. - ‘ e = Ty ————. A ' Elkhart township farmers’ institute will be held at the public hall in Cosperyille, Japuary 18, . |

FOWER FROM VOLCANIC HEAT italian Industry Has Probably the .. Cheapest Motive Force in the Universe Today. ~ In central Tuscanny is a large elece tric powerhouse that, obtains its initial driving power from voleanic heat. In the neighborhood are many cracks in the ground, from which powerful jets of very hot steam spout high into the alr., Early experiments in using the steam for driving engines failed commercially, for the borax salts, sulphurated hydrogen and sulphuric acid in the steam, on account of the corrosive Action, made necessary frequent repairs. The difficulty has been overcome by applying the steam, not directly, but to a boller in place of fuel. So applied it produces steam in the boiler at a pressure of two at mospheres, which is then passed through a superheater and on to the steam turbine used for driving electric generators. : Prince Ginori-Conti, *who financed the undertaking, has made three large installations on that system. One of 8,000-kilowatt units has been at work sinece January, 1916; the second since April of that year, and the third started not long ago. So far these groups have worked very well and have been a great boon to the industries of Tuscany, which have been under a great disadvantage owing to the . scarcity and high price of coal. ' Since the volcanic reglom extends for many square miles around Darderello there Is nothing to prevent the installations from belng Increased until they produce thousands of horsepower.

WILL MEAN MUCH TO ARIZONA New Mexican Harbor, Soon to Be Develpped, of Vital Interest Also to ' Southwestern States. The new Mexican harbor at Rocky Point, on St. George’s bay, which, dispatches state, is to be developed very soon, will open to passenger traffic and commercial development « rich portion of the southwestern United States, as well as a part of the North American continent on the Gulf of California that is little known and explored, according to a. bulletin of the Natlonal Geographic society from its Washington headquarters. -

The Bay of St. George marks the northern limit of deep water in the Gulf of California, and.when its new harbor is connected by a short spur of track with the railroad already In existence, there will be an all-water outlet through the Panama canal to eastern United States for the mines of Arizona. Once, just after.the Civil war, the people of the Arizona mines had all their supplies brought them from California by water, the ships steaming down the |California® coast up the Gulf and the Colorado river to Yuma, and now it seems that the old method of handling their products will come into vogue again.

. Spread of Dental Clinics. According to returns received in reply to a questionnaire recently sent out by the United States bureau of education, 288 cities In the United States have established dental clinics in connection with their publte schodl systems. - These clinics receive support in 181 instances from the city boards of eduaction; in 33 from the city. health departments; in 22 from health departments and boards of education jointly, and in 50 from the Red Cross or private donations. Massachusetts outranks all other states with respect to number of cities maintaining dental clinics, ' laying claim to 34 of the total of 286; then comes New York state with 23, New Jersey, 21; Illinois, 17: Michigan, Ohio and Wisconsin, 16 each; Indiana and Pennsylvania, 14 each; California, 11; Rhode Island, 8, and the remaining states from 7 to 8 each. Waterfowl Peculiar. The ways of the waterfowl are as strange as the ways.of men. Not very long ago -4 matronly wild duck held up all traffic on Beacon street, in Boston, while she convoyed a large brood under the noses of the panting motors to a summer home In the Fenway. And now we have Lord Grey telling a Berwick audience of a woodduck who built in a hollow elm 300 yards from the water. When the eggs were hatched, she flew down from the hole into the grass, and began to call. Thereupon the ducklings scrambled two feet up the inside of the tree to the mouth of the hole, and then fell from there to the ground, a matter of some 91 feet. And yet it is sald that only a cat has nine lives.’

Machine Ties a Square Knot.-

One of the new applications of small motors is the tying of bundles. It takes an expert to tie a bundle properly by hand. It seemed to be one of the hand operations that would not ‘soon be usurped by a machine, yet here is a parcel tier driven by a half horsepower motor that automatically ties and releases each bundle or box placed on its table. Moreover, the machine may be depended upon to tle a square knot and after the tying is completed the parcel is thrown off to make room for the next,

South America Opening Coal Mines. Fear that the coal deposits of the United, States would become exhausted ' has led to the development of coal mining interests in South America. Whereas formerly Chile was about the only coal-producing country in South America, coal development is ‘now being carried on extensively in many countries from Colombiga to Patagonia. i dgd Mr. and Mrs. Rube Feferman and little son of South Bend are in the city guests of Councilman and Mrs. Harley Fisher. . ; i . Tonight the Independent basketbali team will be accompanied by a crowd to Goshen where they play the Deltg

ST~ TR vmr%m:‘;‘a;f"’”"'”"? 3 SERBIAN CHILDREN AT SCHGOL Devastation and Cbnfusion That Foilowed the War Are Being Over. - come 'by Brave People. : At the present time the situation in regard to education in Serbia is a very serious one because of the devastation and confusion which followed the war. It is by no means a hopeless situation, however, because of the ‘indomitable spirit and unquenchable enthusiasm of the Serbian people, observes Scutliern Workman. At the end of the war there was scarcely a school building left fit for use. Many had been utterly destroyed and these that were left L, were mere - shells, with no books," school furnishings or equipment of any kind. Most of the men teachers had been killed in the way and many women teachers had died or were seriously incapacitated from the effects of three years of hardship and starvation. The whole school system had to be rebuilt. In less than two years the Serbians accomplished this task. It is by no means completely finished. In many cases the children are crowded into one room, with inadequate seatiwmg capacity. Sometimes one teacher has charge of a school of a hundred pupils, but the important facts are. that the children are baving tsome kind of schooling again after three years of neglect when the Au’strlans were in occupation; that even with a scarcity of teachers the high standard of the teaching profession is being maintained and ,that the standard of educaticn has not been lowered, but on the contrary is being constantlv raised. :

_ Big Flour Order., | Lyon ‘& Greenleaf today receiyed an eorder for one thousand barrels of flour to be shipped te Cuba. This is one of the largest export orders received in gome .time, o The rumor that Ford cars are fo take a. drop in price is unfounded. Farley & Kansier, local dealers have received advices frpm Detroit tha: no reduction i% contemplated at this Hime. | - o b e . Dr. J. F. Peterscn who is promoting the Tippecance L.ake Country Club project visited Ligonier Wednesday. Shares in the enterprise are selling at $2OO, - : ; » .. Joe Rapp of the Blazed Trail garage had business. which took him to Goshen today. S H. B. Brown is atending the national furniture show at Chicago. He has a display there. - e H. 0. Zimmerman aged 63 is dead at Wolcottville. He was employed in a hardware store. * I Mrs. Otto J. Schwarz who spent the summer heer has returned to her home in Chicago. Ll Mrs. Earl Vannette is quite ill at her home here. ci

Sale ‘lf you need Pors™ some come o ® in aag see Bills =

,’f,i ; N : ,LLK; 7 :47/‘// ;‘\7 N I W‘,\ A //( ' /) i \*zgt A\ / ARN < i e 32“ ’ A "»W’ | ‘ ) iy o j‘;t’:fj ..

: o ° - - The Handiest Tool in " ' Has your kitchen a spatula? Housekeepers téll us that the spatula is the handiest piece of kitchen cutlery they own. It is useful in' a hundred different ways—for turning griddle cakes, loosening cakes in tins, scraping pots and pans. ‘ Wiqchestel: spatulas are made of superior st_eel{} tem- _ pered to just the right degree of flexibility. Polished cocobolo handles. Cast-on bolsters fit J’igh'tly ' to handles. L L | Get one today. o g < |

fv - WINCHESTER KNIVES for All Household Purposes _ % WEIR & COWLEY e Db M sl e e GRS

Where The Taxes Go. v Out of each $lOO of taxes paid in Noble county $48.70 goes for schools. The next is for highway and bridges $18.09 with county expense following with $13.68. Eosa ~LaGrange county pays for schools $49.99, the highest of any eounty in the state and Noble comes next with $48.70. ; L e ' The following figures show how €each $lOO of taxes in this county is expended. e : Satetay oo 8 Benevolent . e oo o 0 486 County fax a 0 TBRN Townshib ..ol o. 0 - -ol ggy Cities and TOWRS ...........c.iccvesiinees 6.96 BENOOIB .o iriamsisasinsminssscrivies o 3840 State colleges ....u. ol .. 208 ‘Highways and bridges .. ... ... .. Foor.relief . 00 00 08 Blate memovlal ... i Over one-half of the taxes paid in Noble and LarGange counties go for aducational purposes. ~ Bowling Secores. The Cabatkin bowling club met Wednesday night with these results: First game Mrs. C. V. Joseph 132 : Miss Beatrice Flick 108 : Second Game : Mrs. C. 'V, Joseph 142 -~ Miss: Goldie Wead 100. !

- Big Family Dinner. A big family dinner was given Thursday by Mr. and Mrs. James Ferguson at their pleasant home in this city in compliment to Mr. and Mrs. William Orr, of Warsaw and M;rg. Anna Geen of Jamestown, N. Y. ; eet e ot e ) Brouse Reelected. - - U. C. Brouse of Kendallville was reeeleted a member of the state board of agriculture at -Indianapolis - Wednesday, He represents the Twelfth congressional district. ' Will Trade Jobs.. Wijll Hays postmaster general has abou’ﬁ reached a decision to quit a job he is wholly unfitted for and take a position with a motion picture syndicate at sls_o,£)oo aoywmr. Plenty of Wet Goods. Advices from the national capital tell c¢f thirty-eight million gallons of rum stored in U.: S. warehouses, enough to give everybody a spree if turned loose. " ; ;

“Stuart Carney is still confined to his bed, the result of an attack of obstruction of the bowels. - The popular young clothier was not quite so ‘well today as yesterday. He has many friends who will sympathise with him in his illness. | i R While here from South Bend during the holidays Mrs. C. F. Graham wah the honor guest at a one o’clock Iluncheon with Mrs. Ray Loy, a party by Mrs. W. B. Inks, a party by Mrs. Ada Jeanneret and by her sister Mrs. J. W. Draper. ‘ ' - Miss Hazel Breading of Warsaw will be a candidate for auditor of Kosciusko county on the. republican ticket. She served for years as deputy auditor. , _ 4 Ak William Cassidy for -39 years ‘a member of the South Bend police force was let out by the new administration. Mrs. Anna Green of Jamestown. N. Y. is here to visit her mother Mrs. Shobe and other relatives.

. THE < WINCHESTER - STORE

.+ Part Tax Still On. o Beginning January 1 the\aters have in complianice with the federal law abolished the war tax on the admission fees of 10 cents or less. The tax is not yet abolished on admissions of more than 10 cents. - Loten License Statisties. County Clerk Isaae Deter reports a total of 1,800 hunting licenses issued in 1921 as against ?%3 in 1920. But Cupid was a trifle slow there being but 154 marriage licenses issued in 1921 as compared to 195 in 1920. - County Appointees, : At their session at Albion Monday the county commissioners made the following appointments: County attorney Chester Vanderford; superintendent county farm Ferm Bowman; Janitor court house Elmer Henney. ~ Death of Mrs. Patrick Pence. Mrs. Patrick ‘Pence who died Tuesday in Edentownship LaGrange coun: ty, is: survived by many relatives. Wil--son Prough of Ligonier is a half brother. : ; Republican editors of the state will ‘meet at Indianapolis Thursday and Friday Jan. 26 and 27. Gov. McCray and the two U. S. senators will deliver addresses. . , : Miss CGrace Harker and Raymond Shaffer were married at Kendallville Tuesday. They will reside on a farm north-west of Kendallville, There will be a special meeting of the W. R. C. at G. A R. hall Friday evening. = All members urged to be present. . . - S -Wanted—Man to work on farm married. C. L. Chamberlin 45btf

Battery Prices Cut Again > o 0 Reduction of 15-334% Lowest price in years on Standard battery. Drive around and let us tell you about it. Electric Servi Ligonier, Indiana drestUfite Stowage Batiewy -T—f————————————"—_~~ n‘-;‘ — «—‘ e e — —————— oA For Sale. . Hen house, almost new 14x24.wtih sun-parlor, dust room, sanitary nests roosting table, non-freezing drinking fountain and self feeder. Barn 20x24 in good condition, set of Fairbanks Morris Pit scales, . “10 sills native timber 10x10x10 ft. iong. : : ~ 6sills native timber 8x10x24 ft. long. 2 sills native timber 10x10x14 ft. long. - e oYL R Inka 45a2t

- Other . Winchester Cutlery ‘ to Make ’ . Housework Easier Winches Kitchen Slicers—Handy all-purpose knives. Cocobolo handles: Brass telescope rivets—steel that holds its edge. P A Fine Potato Knife—Winchéstér - paring knife with cut-off blade—a new design in a vegetable - knife that does not tire the hapds. : '.Butchér Knives--Made of superior . steel, finely ground, sharp edge, hanales fastened with three brass rivets; are fully guaranteed. ; 6-inch Butcher Knife: -40 c 8-inch Butcher Knife - = 50c Othersaslowas - - 25¢ ~ Sixes from sto 14 inches. See our line of fine knives, fully ° guaranteed.