Richmond Palladium (Daily), Volume 44, Number 82, 14 February 1919 — Page 8
PAGE EIGHT
THE RICHMOND PALLADIUM AND SUN-TELEGRAM FRIDAY, FEB. 14, 1919.
CHANGES MADE
IN NEW INCOME TAXATION BILL ' Individuals Have Same Trouble as Last Year in Their Reports.
A number of changes are apparent In the new Income and excess profits tax laws, but despite the changes the
man who pays it is evidently going
to have the same difficulty in arriving at an understanding of what he owes the government as he did last
year.
Undor the new law a single man with an income of $1,000 or less is
omnt. A married man with an in-
fnmn nt 12.000 or less is also exempt.
and there Is a further exemption of
t200 for each child under 18 years old.
The rate on the. first $4,000 of normal tax is 6 per cent and all above
that amount is 12 per cent.
Surtax starts at $5,000 at the rate
of 1 per cent up to $6,000. on eacn
12.000 above the latter amount 1 per
cent is added.- When the income is
$100,000 the surtax reaches 48 per
cent. , ; .. - - - - Distribute Blanks Soon Within a few days blanks' for ' in
dividuals whose net income is less
than $3,000 will be received in Rich
mond. They will bo mailed out as
Boon as possible. Blanks for - indi
viduals whose net incomes exceed $5
000 have not been printed and it may
be several weeks before they arrive,
Individuals are not subject to ex
cess profits tax. Partnerships are in the same category. . Last year they
wprA sub feet to such a tax.
Partnerships are required to make
a. return showing their net incomes
for information purposes only.
Corporations have an exemption of
S5.000 before anv income tax is as
sessed. All net incomes in excess of
that amount are taxed 12 per cent.
Personal service corporations, such
as incorporated firms of lawyers and commission corporations and others whose Income ia derived from personal
efforts of officers and stockholders and
whose invented capital ia not a material income producer, are not s.ubject to income tax as corporations. Each officer and stockholder must pay both normal and surtax of his pro rata share of the profits of the , corporation. Basis cf Profits Tax The '"Excess Profits" tax has been materially changed and is now called the "War Profits and Excess Profits Tax." It provides: " First, that between the deduction allowed and 20 per cent of invested capital the tax will be 30 per cent.
Second, above 20 per cent or invesieu capital the tax is 65 per cent. Third, the difference between the sum off the "first" and "second" provisions and 80 per cent of the net income, less the deductions allowed under the war profits method. There ar many favorable features In the n3W law to protect the small corporations from the Injustice that heavy taxation would entail. . There is a provision for making consolidated returns where corporations are interlocked, or where the same stock holders own practically all the stock of different concerns. The law provides that one-fourth of the tax must bo. paid at time return Is filed with the collector; one fourth on June 15, one-fourth September 15 nd the final oni-fourth December 15.
If preferred, individuals and corporations can nay the entire amount at
the time the return is filed. Blanks which corporations will use in making returns to date have not been printed. However, they are being made ready for the printers now and will soon be in the hands of the collectors. They will be mailed at once to thet orporations who will make returns on the calendar year basis decided upon, no matter what date they may receive the blanks.
LABOR SITUATION IMPROVED HERE
Slight Improvement Is shown In the Richmond labor , situation, according to Miss Mary K. Fisher, acting head f iho federal labor bureau. More
work is being offered, and the number of unemployed has decreased slightly
In the past few weens. Hawaii to Naturalize
All Alien Service Men
!OXOLULU. T. II., Feb. 14. Any
alien, regardless of his race or color,
who served in the army or navy dur
ing the war is entitled to citizenship, according to instructions received here tcdav by William Rag3dale, chief of ihe "local naturalization bureau, from
the bureau of naturalization at Wash
ington.
This decision means that the citizens r,hi of approximately 800 Japanese,
Chinese. Koreans, Filipinos and Porto
Kicans, residents here, will be uncon
tested. United States District Judge Horace Vaughan already has granted naturalization to 184 Japanese who entered the service. Judge Vaughan held that they were entitled to citizenship under a law enacted by congress last year, The advices received by Mr. Ransdale stated that the bureau has modified its earlier interpretation of this act and now sustains Judge Vaugban's ruling. The man who gossips about others will gossip about you.
Behold, and Believe Everything Was Ever Said About Southern Beauties
r W' ' ' 4 V'- .
Left to right: Miss Margaret Harding and Miss Marguerite Simonds.
The annual southern relief ball held in Washington recently might be aiioH ono nf thn moat "beautiful" affairs of the season. It is customary to
pick the three most beautiful women who attend. This year Miss Margaret Hardin, daughter of W. P. G. Harding, member of the federal reserve board,
th throo fhnspn hv" f!. W. deLvon Nicholls of New York. The see
ond of the "three most beautiful" was MissMarguerite Simonds, daughter of Mrs. C. Cv Calhoun. Mr. Nicholls described Miss Simonds as "a typical Charlestown beauty, with patrician features and exquisite blond coloring."
Germany Paid For Bismarck's Mistakes in Foreign, Policy, Says Scheiiemann (By Associated Press j be found. The heavier the conditions imposed upon Germany, the quicker COPENHAGEN, Thursday, Feb. 14.jWju Bolshevism spread. World chaos Phillip Scheidemann, a member of ;is preferable to slow death by torture. the provisional cabinet of Germany, at- "The entente may conclude a peace me pruviMumu f i corresponding to its interests but for tacks Prince Bismarck s conception or beyond which it is
sovereignty of states which, formerly governed them and "which are inhabited by peoples not yet able to stand by themselves under strenuous conditions of the modern world, there should be applied the principle that well being and development of such peoples form sacred trust of civilization and that securities for performance of this
trust should be embodies in constitu
tion of league.
The best method of giving practi
cal effect to this principle Is that tutelage of such peoples should be entrust
ed to advanced nations who by reason
of their resources, their experience or
their geographical position, can best
undertake this responsibility and tnat
this tutelage should be exercised V by
them mandatories behalf of the league.
The character of mandate must differ according to stage of development of
people, geographical situation of terri
tory, its economic conditions and other
similar circumstances. Action Against Abuse. Certain communities formerly be
longing to the Turkish empire have
reached a stage of development wnicn
their existence as independent nations
can be provisionally recognized sub
ject to rendering of administrative
advice and assistance by mandatory powers until such time as they an able to stand alone. The wishes of these communities must be principal
consideration in selection of mandat
ory power. Other peoples, especially these of Central Africa, are at such
stage that mandatory must be respon
sible for administration of territory
subject to conditions which will guar
antee freedom of conscience, of relig
ion, subject only to maintenance of public order and morals, prohibition
of abuses, such as slave trade, arms
preventing of establishment of fortifi
cations of military and naval bases
and pf military training. of natives for other than police purposes and de
fense of territory and will also se
cure equal opportunities for trade and
commerce of other members of league There are territories such as southwest Africa and certain of South Pacific Isles which owing to eparseness of their population, or their small size, or their remoteness from centers of civilization, or their geographical continuity to mandatory state, and other I circumstances, can be best administer
ed under laws of mandatory state as integral portions thereof, subject to safeguards above mentioned, in interests of , the indigenous population. Labor Provision In every case of mandatory state shall render to league an annual re
port in reference to territory commit
ted to its charge, "xne degree or authority, control or administration to
be exercised by Mandatory state shall if not previously agreed upon by high
contracting parties in eacn case . ujr explicitly defined by executive council in special act or charter." the high contracting parties further agree to establish at seat of league mandatory
commission to receive ana examine annual reports of mandatory powers and to assist league in ensuring ob
servance of terms of all mandators, j
Article-XX'The high contracting
parties will endeavor to secure anu maintain fair and humane conditions of labor for men, women and cni dren both In their own countries and
in all countries to. whicn tneir commercial and industrial relations extend and to that end agree to estab
lish as part of organization or league permanent bureau of labor. . Article XXI "The high contracting parties agree that provision shall be
made througn instrumentality oi me
league to secure and maintain rree-
dom of transit and equitaoie treatment for commerce of all states members
of league having in mind other tnings snertnl nrrans-ements with regard to
necessities of regions devastated during the war of 1J14-1918. , .Must Register Treaties "The high contracting parties agree tn niace under control of league of in
ternational bureau general treaties if parties to such treaties consent. Furthermore, they agree that all such international bureaus to be constituted in future shall b placed under control of league. Article XXIII "The high contracting parties agree that every treaty or international engagement entered into hereafter by any state members of the league shall be forth with registered with secretary general and as soon as possible published by him and that no such treaty or international engagement shall be binding until so registered. Article XXIV It shall be right of the body of delegates from time to
time to advise the reconsideration by states members of league at treaties which have become inapplicable and
of international conditions of which continuance may endanger peace of the world. . s Provide for Amendments. Article XXV The high contracting parties severally agree that present covenant is accepted as abrogation all obligations interest which are inconsistent with terms thereof and solemnly engage that they will not hereafter
enter into any engagements in consistent with terms thereof. In case any of powers signatory hereto or subsequently admitted to league shall,
before becoming party to this covenant, have undertaking any obligations which are inconsistent with terms of. this covenant, it shall be duty of such power to take immediate ttept to procure Its release from uch obligations. - - -Article XXVI Amendments to this covenant will take effect . when ratified by states whose representatives compose executive council - and by three-fourths of the states whose representatives compose body Of delegates..
A rJJOTMER'S STRENGTH Mother, whose hands rock the cradle often needs more than ordinary food to help maintain 'the blood-quality and strength and to assure adequate nourishment to the child. It is as unwise for the mother, as it is dangerous to the child,-to place dependence upon alcoholic stimulation, for strength is not found in alcohol
fwrnTW nrvinin innri
1 111 " - I 1 L 1 IV
of purest cod liver oil, absolutely free from alcohol, is
mother s true mend, in that it performs a two-fold duty. Scott's is tonic-nourishment, particularly fitted for the trying period of motherhood.
SCOTT'S
EMULSION BUILDS UP STRENGTH.
Scott & Bowoe. Bloomfield. N. J.
a-26
When the crispy mornings come, you will be delighted if you have Mrs. Austin's Pancakes for breakfast-
foreign affairs in an interview wun the Zeitung am Mittag, of Berlin. He oova thnt 'RiRmarck's policy was a
- . litlT.
failure everywhere, aaaing: we uou to pay for its mistakes in North Schleswig and in Alsace and Lorraine." "The policy of new Germany" he continues, "must be based, not as Bismarck planned, on opposition to, but in harmony with Austria; not on the slender pillar 'of egotistical might of a single federal government, but on the broad democratic basis of the united will of all the German tribes. "The league of nations has warmest supporters in Germany. We hope America will succeed in convincing other countries that it is to the "interest of the entire world that, instead of a heap of ruins in the center of Europe, there should be a newly constructed social democracy. Not in Russia, but in Germany wilt the socialist solution of the labor question
impossible to go. The moment might.
therefore, arise when we must leave
the conference table, not to take up arms again that is impossible but to place the responsibility for the terrible results of such a peace on the shoulders of those who think they can answer to history for it." The interview concludes with an expression of deepest regret that Ger
many's position is almost nowhere ap
preciated abroad. It is admitted that all Germans, even those who formerly doubted American disinterestedness, "now see that America seriously intends to fight for the policy of reconciliation of the peoples."
COVENANT OF Continued From Page One.l Colonies to Be Trust. ' rninniD9 nnd territories removed
from the soverignity of the state which
formerly governed them ana not j able to stand by themselves, shall bema th trust of civilization. The tu
telage of such country shall be entrust
ed to the advanced nations wmcu tan best undertake this responsibility. The tutelage shall be exercised by the advanced nation as mandatories
on behalf of the league. The character
f thn mandate Will amer aci;uiuiu& tu
the various circumstances of the peo
ple The contracting party will endeavor to secure and maintain fair and humane conditions of labor for men. women and children, and agree to establish as part of the organization of the league, a permanent labor bureau. Freedom of Transit. The members of the league agree to secure and maintain freedom of transit and equitable treatment for tae the commerce. of all members of the lc&gue. It is also agreed to place under control of the league all internatnonal bureaus already established by general treaties if the parties to the treaty consent. All treaties or international engageents entered into hereafter by a member of the league shall be registered with th secretary beneral and shall not be binding unless registered. ThP contracting parties agree that
the covenant abrogates all obligations among themselves whic are inconsistent with the terms of the covenant The conference will not be asked for the present to .adopt the covenant, which will remain open for further consideration.
C.. 7. 1
wnen cottb disagrees try INSTANT POSTUM of aw days. , You'll probably continue using POSTUM
TWENTY-SIX
Continued From Pace One.l Article XVII In event of disputes between one state member of league and another state which is not a member of league, or between states not members cf league, high contracting parties agree that state of states not members of league shall be invited to accept obligations of membership in league for purposes of such dispute upon such conditions as executive council may deem just and upon acceptance of any such invitation, above provision shall be applied with such modifications as may be deemed necessary by league. Upon suM invitation being given executive council shall immediately institute an inquiry into circumstances and merits of dispute and recommend such action as may seem best and most effective in
circumstances. In event of power so invited refus
ing to accept obligations of membership in league for purposes of league
which in case" of state member of
league would constitute breach of article XII, provisions of article XVI shall be applicable as against state taking such action.
"If both parties to dispute when so
invited refuse to accept obligations of membership in league for purpose of such dispute, executive council may take such action and make such recommendations as will prevent hostilities and will result in settlement of
dispute." Article XVIII. The high contract
ing parties agree that league shall be
interested with general supervision ot
trade in arms and ammunition with
countries in which control of this traffic is necessary in common interest. Mandatories for Colonies. Article XIX. "To those colonies and territories which as consequence of late war have ceased to be under
This rash man become serious. Some people are inclined to neglect a slight rash. They consider it a mere trifle and expect it to disappear next Jay. On the contrary this delay permit's the rash often times to become more malignant in nature, and consequently more difficult to overcome and heal. Save yourself hours of torture. On the first indication of soreness to the touch, an itchy and inflamed skin, spotty, with a tendency to become swollen and painful apply RgiHLol the famous healing ointment prepared especially, for the treatment of such ailment!
To have delicious brown cakes for breakfast, mix cold water with Mrs. Austin's Pancake Flour. All grocers sell it Adv.
IS)
"A SMILE WITH EVERY BITE" At Your Grocer's
A RADIATOR for a FORD Guaranteed not to burst from freezing We replace your old case with non-burstible case, in any make of radiator. Expert Radiator Repairing Richmond Battery and Radiator Co. Phone 1365 Twelfth and Main
Sprin
Millinery See our
Trimmed Specials
for , Saturday
'm
II
Si
KIELHORN Millinery Go.
City Clerk Stevens to Leave for Sanitarium City Clerk Stevens will leave next week for Mayo Brother's sanitarium, at Rochester, Minn., where he will spend some time. c Miss Constance BeH was sworn in as deputy Thursday and will have charge of the office while he is gone. Associated Bible Student
To Give Lecture Here
a lertiim "Evidences of Christ's
will be Kiven Sunday after
noon at 2:30 o'clock in Vaughn hall by Sidney Morton. Morton was for many years associated with the late Rev. Mr. Russell of Brooklyn, N. Y. The lecture is free, and is given under the auspices of the Associated Bible Students. The public Is invited.
AMBITION PILLS For Nervous People - The great nerve tonic the famous Wendell's Ambition Pills that will put vigor, vim and vitality into nervous, tired-out, ail in. despondent people in a few days in many Instances. Anyone can buy a box for only 50 cents, and A. G. Luken, Clem Thistlethwaite, Conkey Drug Company, is authorized by the maker to refund the purchase price if anyone is dissatisfied with the first box purchased. Thousands praise them for general
debility, nervous prostration, mental depression and unstrung nerves caused by over-indulgence in alcohol, tobacco, or overwork of any kind. For any affliction of the nervous svftem Wendell's Ambition Pills are unsurpassed, while for hysteria, trembling and neuralgia they are simply splendid. Fifty cents at G. Luken A Company, Clem Thistlethwaite, Conkey Drug Co., and dealers everywhere. Adv.
HAN E R 'S For Better
STORE Service
9W
Carry an Accurate Time-keeper The daily waste of time caused by carrying a watch that does not keep good time, "is. more costly, in a year, than the price An Elgin Watch that will last you a lifetime. Our watch assortment contains all the essential grades good enough to stand our ' guarantee of absolute satisfaction;
Shell-rim GLASSES We often recommend shell-rim spectacles because they are comfortable, look well and are not easily broken. We suggest the rimless kind when they are more becoming and serve a better purpose. No two persons require exactly the same glasses. Occupation, looks, style, price, all have to be considered. To fit you as you should be and want to be fitted is our sole desire. We are never satisfied unless you are pleased.
II! IH n!
HAN ER'S STORE v 810 Main Street
i HL JLZjt Jip
High School Students while you have the study habit. Some have already started. Come right up between 8:00 and 8.30 Monday morning and we can soon arrange your course.- - Richmond Business College Colonial Building Phone 2040 . W. L. Stump, Mgr.
They're Here
All the latest song hits in Columbia Records, including
"Hindustan"
"Till We Meet Again
99
and Bert Williams 0 Death Where is Thy Sting Hear these records Saturday at
r
iar
Opp. Postoffice.
r?
yfeYTHlMG
Phone 1655