Newspaper Page Text
MR, SIMPKINS P?YS
^ HIS INCOME T?
i ,v * -
By ROBERT McBLAIR.
I Mr. Simpkins gazed at the portrn
|on the \rall till his eyes filled wli
?tears. It was a portrait of his fathc
: Colonel Simpkins, who had four tim<
'been promoted for valor during tl
Civil War and had died bravely on ti
field of action. Mr. Simpkins' throi
ached now for two reasons: First, 1
reverenced and adored the memory <
his father; secondly, his age and h
eyes and his game leg wouldn't let hi:
,go to wr.r himself. And as he observe
the martial bearing and uncomproml
ing gaze of Colonel Simpkins he sav
In imagination, the khaki dad lads (
the new generation marching forth an
crossing three thousand miles of sea t
fight, maybe die, for liberty.
Mr. Simpkins peered around to mnk
sure that neither Bess nor John (wh
wero at the teasing ages of sixtee
and seventeen) were where they coul
see him, then he straightened an
threw his right arm up for a salute
But his gouty shoulder twinged, and h
groaned. He couldn't even salute.
"Damn!" said Mr. Simpkins, an
with his other hand fiercely twirled hi
He turned and limped Into the 1!
brary and sat down creakily before th
mahogany desk on which were lyln
the blanks for his Income tax state
ment, blanks which he had rathe
grumpily got from the Internal Rev?
nue officer only that day after lunch
eon on his way home from the club.
Mr. Simpkins' income for 1917 ha<
amounted to just about $15,000, and hi
had been rather snappy on the sub
ject of taxes ever since he bad discov
ered that the more income a man ha:
the greater the percentage of it hi
pays in taxes. He could think of sev
eral men who, like himself, were mar
ried and had two children, and yet
although their incomes were nearl:
half of his, they would pay only J
small fraction of the amount he paid
He gloomily drew the blank nearei
and began filling in the informatioi
that it asked for.
As Mr. Simpkins' income was $15,00(
he had to figure out the amounts pay
able on each of the successive smallei
classes of incomes in order to arrive
at the total due from himself. Ht
passed over the first class who musl
pay taxes, that ls, single men making
over 1,000. His calculation for mar
ried men then showed up as follows :
First, they pay 2 per cent, (undei
the 1916 law) on all income ovet
$4,000, deducting $200 for each of theil
children under eighteen years. In Mr
Simpkins' case this was $212. which lu
put down in the "payable" column.
He saw next that, under the 1917
law, married men pay an additional 1
per cent, on all over $2,000-with tlie
same allowance for children. This
added $252 to his "payable" column.
He then observed that for every
$2,500 jump in his income over $5.000
he had to pay a Surtax, the percentage
growing larder with each jump. This
was $250 more added to his burden.
And on top of all this came an "Ex
cess Profits" tax of 8 per cent, on al!
"occupation" income over $0.000, mak
ing $720 more.
The total, rhen. he must pay was four
teen hundred and thirty-four dollars.
"Whew !" exclaimed Mr. Simpkins
angrily. "There's young Henry Wil
kins, who married Jake Johnson's girl,
he makes $2,000 and he doesn't pay a
cent, of taxes. I guess this is his war
as well as mine!"
Thinking of young Henry Wilkins,
he remembered that Mrs. Wilkins went
every afternoon to inate bandages for
the Red Cross and that Henry, who
was a lawyer, was aiding the Local
Draft Board with its questionnaires.
"Well," he admitted to himself,
"that makes a difference."
He thought next of Judge Willough
by, whose Income was about $3,000.
"He only pays $20," commented Mr.
Simpkins, not ?tuite so angrily this
time: and then a thought struck him
and he sat up rigidly In his chair.
Judge Willoughby's son had been
drowned on the Tuscanla whei it was
submarined with the loss of two hun
"Judge Willoughby gave Ms son to
America," muttered Mr. Simpkins.
He leaned forward suddenly and put
his face in his hands.
For a long time Mr Simpkins sat
very still in that position. There was
no sound in the library except the I
j ticking of the tall clo?b and an occa- <
Slonnl trill of laughter from the chll-,
dren skylarking upstairs. The square :
of light on the carpet gradually with-;
drew itself through the window, and
first twilight and then darkness settled
in about the quiet, white haired, some
times irascible old man.
Mr. Simpkins was thinking things
which he would never afterward speak !
of, he was thinking things that were j
too sacred ever to be put into woftls.
But some inkling of his thoughts may j
I be found in his rejoinder to Mrs. I
Simpkins when that placid lady came !
in and turned on the lights, and asked
him whether he was ready for dinner.
"Judge Willoughby's only son was
worth as much as fourteen hundred
.and thirty-four dollars, wasn't he?"
Mr. Simpkins demanded of her.
As his wife, who was not unused to
.his superficial irritations, watched him
. lu. mild astonishment, Mr. Simpkins
limped out to the hall and took his
;old felt hat and silver-headed cane
from the hat rack. Letting himself out
into the foggy evening, he tapped his
?way down to the corner, and mailed his
income tax statement and check with
his own hanus.
"Now, God. be thanked," said Mr.
Simpklr.? as the lld clanked shut over I
;ltis missive, "I cnn do this much for!
any country, anyhow." '
THE MISSING WILL
I By MARIE HAMMOND.
(Copyright. 1D17. Western Newspaper Unto
"Well, my children, I've made J
Boyd Hartley looked interested a
his wife, Nettie, curious. Both, ho
ever, were too eager to welcome tin
visitor to think of anything outside
kindly attentions. Boyd helped 1
wife's uncle remove his overcoat, wh.
Nettie placed his tall silk hat and ca
upon the hat rack.
"Yes, sir." resumed Uncle Willis
Cass, as they led him into the brig
and cozy sitting room and he sniff
tlie evening meal appetizingly. "I ji
wont to Mr. Byrd, my lawyer, and ht
tlie matter settled once for all."
Ever since they were married, eve
Tuesday evening Mr. Cass had come
visit his dead wife's niece and h
husband. He would take supper Wi
them and usually stay all night. Bo;
was not earning a large salary, and e
ery Wednesday the old man would r
turn the compliment by sending the
a hamper of provisions. The evenit
passed in the pleasant home of the a
tentive couple who really cared fi
him unselfishly, was a marked eve;
in the routine of Uncle William. I
seemed huppy and relieved, almo
jolly, upon this special evening. I
declared that supper had never tastt
so good, and when Nettie placed him I
the most comfortable arm chair in tl
house and started the talking machin
the old man sank back with a sigh <
comfort and peaceful enjoyment.
Til help Nettie get the dishes 01
of the way, uncle," said Boyd, "so v
can be together right away," ac
joined his wife in her usual tas
Brisk and active, Nettie had her pa:
of the work done before her less ab
assistant had finished putting away tl
knives and forks. She removed h<
apron and ran into the sitting room.
"Now for a nice evening, uncle
Boyd heard her say, and then thei
was a wild scream.
"What is it, Nettie!" spoke Boyi
"Oh, Boyd ! Come here ! Come here !
gasped Neille in a frightened voice.
Uncle William lay back in the chai
motionless. There was a set smil
upon his face, but he was dead. Th
old man had passed away without,
struggle amid the homage of hones
loyal hearts and rare home comfort.
They buried him from their own li
tie home. Martin Evans was then
sullen looking and bored. The lav.-ye
called the day after the funeral. Ke>
erently Nettie had taken the old golt
headed cane and tho familiar sill, hfl
of her uncle and stored thom away, a
precious relics, in un unused wardrob
In the attic. Mr. Byrd was very s^ri
ous when he informed Nettie that the;
had been unable to find the will.
"It was scaled, attested and wit
nessed at my office the day of hi
death," he said. "I do not know al
the contents, but I am aware of th
general legacies my client planned t
make. We have searched his safer,
deposit box, at the old home, but hav
discovered no trace of the will."
Finally Martin Evans made applicn
tion to the court as nearest of kin o
the deceased and was awarded the es
tate. His spendthrift policy bogan a
once to develop. Ho squandered who
was left of a liquid character, then h<
mortgaged the store building. Hi
would have done the same with th<
homestead and farm, but Mr. Byn
"You can draw the income from tht
farm and live in tlie old home, but ]
will not consent to any loan or sale
I hear you have farmed out that pout
little outcast child you agreed to can
for, and have put him in charge of a
wretched couple uddicted to drink ant
who are abusive to the child."
Boyd sought out Evans.
"See here, Evans," he said, "I've a
favor to ask of you."
"If lt's to borrow or beg, don't waste
your time," growled Evans.
"It is neither. Nettie is lonesome,
we love children, and If you will turn
little Alan over to us legally we will
"Will I? Sure I" said Evans. "Good
riddance to bad rubbish."
Little Alan was a welcome delight
to the childless couple. He throve
mightily under loving care and com
fort. He was eight years old when,
one day, his active investigating spirit
led him to ransack the garret. He lo
cated the cherished cane and silk hat
in the old wardrobe. Nettie, return
ing home from a neighbor's, with con
sternation observed Alan parading
down the street a square distant, lead
ing a band of urchins, Uncle William's
high hat was on his head, Uncle Wil
liam's cane m his hand. She hurried
her steps, but before^she reached the
culpiit a crowd of other boys appeared,
deprived little Alan of his spoils and
proceeded to institute a game of "shln
nle," using the hat for the ball and the
cane as the club. That evening Nettie
detailed the circumstance of the hour.
Boyd examined the hat.
"Pretty badly stove In, and inside
bund torn loose. I think you can sew
that up, Nettie. Hello !"
"What is it, Boyd," Inquired his wife,
as Boyd, turning back the sweat-band
revealed a folded paper it had held in
place. He opened It carefully, for its
folded edges were creased and soiled.
Then his eyes snapped.
"Nettle," he said animatedly, "it's
Uncle William's will."
It was a vengeful trick of fate, that
the little outcast Martin Evans had
turned aSrift should be the means of
divesting him of tho inheritance un
APRIL 1 LAST DAY
FDR FEDERAL RETURNS
Penalties for Income Dodgers Are
Severe-Get Your Return
in if You Are Liable.
April 1, 1018, ia the final day al
lowed under the federal Income tux
law for the filing of federal income
tax returns. Persons who are requir
ed to file returns under the provisions .
of law und who fail to get their re
turns in un time ure subject to se
vere penalties, us follows:
For niukiug false ur fraudulent re
turn, uut exceeding $2,000 ur not ex
ceeding one year's imprisonment, or
both, in the discretion of the court,
and, In uddition, lui) per cent, of the
For failing to make return on time,
not less than $-0 nor more than $1,
000, and, in addition, 5U per cent, of
the amount of tax due.
If on account of illness or absence
from home you are unable to render
your return within the time prescribed
by law you may obtain an extension
of 30 days if a request therefor is flied
with the collector of your district be
fore the due date of the return. In
this request you must state the rea
son why the return cnnnot be filed
within the time prescribed by law.
Collectors of Internal revenue are
not authorized to grant extensions of
more than 30 days, but the commis
sioner of Internal revenue has author
ity to grant a reasonable extension
beyond 30 days in meritorious cases.
If you desire an extension of more
than 30 days your request should be
addressed to the commissioner and
should contain a detailed statement
covering the reasons which make it
impossible for you to Ale your return
on or before April 1.
The internal revenue men are now
completing their tour of the country,
during which they were in touch with
the people of every city and town. If j
you failed to get In touch with the
deputy which visited your section lt Is !
not too late to get advice. Consult
your postmaster as to where the near
est deputy is now. Get your blank
form, study the directions and the re
quirements as shown thereon and
make your return without fall if your
income was sufficient to come within
the bounds named in the law.
It ls pointed out by Commissioner i
Koper that it is important that the
people comply with the federal laws
as fully as they are complying with
the drafts for men and the conserva
tion of foods and fuel. "The war must
be paid for," says Commissioner Roper.
"Congress has as much right to con
script a just portion of income as it
! has to conscript our boys. The tax
for 1917 is desigred to reach moder
ate as well as large incomes, so that
all persons who are In financial posi
tion to bear a portion of the heavy
government expenses can be assessed
? in proportion to their ability to pay.
"The man who is barely making a
living or barely supporting a family
is not affected by the 1017 law. But
the man who ls able to bear a share
of the burden has been reached by
the new law, and he should accept his
responsibility in the same patriotic
spirit that our young men have shown
in offering themselves for this great
I purpose of the country to make the
I world safe for people of all kinds to
live In and to govern themselves."
This tax is one which recognizes
women as on an equal basis with men.
The unmarried woman or the married
woman with a salary must make tax
return just the same as any man. Only
the woman supporting her mother or
other members of her family may take
out $2,000 exemption.
Under the law the head of the fami
ly ls the one whose earning power con
tributes to the family's support
Similarly a widow with small chil
dren to support can take out $2,000
exemption and $200 additional exemp
tion for each of her children under
eighteen. Thus lt is intended that
the law shall work no hardship to wo
men having to struggle to get along.
But each must file return if her in
come Is $1,000.
A man whose wife dies and who is
left with small children to support
upon a moderate Income may also take
full exemption under the new tax law
and also claim $200 exemption for
each of his children under eighteen.
The widower under the law is a
single man and must make tax re
turn accordingly. Married men need
not Ale returns unless they are earn
ing $2,000 or more.
"This ls as much a national obliga
tion as the reporting for duty of a man |
drafted for service with the colors,"
says D. C. Roper, commissioner of in- '
ternal revenue. "As lt stands, it ls I
much a matter of the man or wo- ?
man's own conscience. It ls for him
or for her to determine just how far '
he ls liable to the tax. He must figure I
his own income and if lt reaches the
figures named In the law must make
faithful report upon it to the proper
"This tax ls distinctly a war meas
ure and will be In effect during the
"This ls a people's tax-It reaches
right down Into the pockets of the ,
siaal! wage earner; it makes him a
partner in the job of winning tile I
We have the largest and best se- |
lected stock in this neighborhood. |
Visit our store and you will surely
find what you need for less than ,
WELL SUPPLIED WITH
We desire to inform the
farmers of Edgefield county
that we have on hand ready
for delivery all brands and
formulas made by the Vir
ginia-Carolina Chemical Co.
Also a full supply of the
"Quality Line of Fertilizers"
made by Coe-Mortimer & Co.
Before making your fertil
izer contracts for 1918 call to
We can also supply you
with meal and 16 per cent,
acid for mixing your own
fertilizers at home.
w. w. ADAMS & co.
Light Saw, Lathe and Shin
gle Mills, Engines. Boilers,
Supplies and Repairs, Porta
ble, Steam and Gasoline En
gines, Saw Teeth. Files. Belts
and Pipes, WOOD SAAVS
GINS and PRESS REPAIRS
I take this'means of letting the
people know that I have re-opened
my pressing club, and will appre
ciate their patronage. I am better
prepared than ever to clean and
press all kinds of garments, both
for ladies and gentlemen. Al! work
guaranteed. Let me know when
you have work and I will send for
it and make prompt delivery.
Sheppard Building Down Stairs
% Used 40 Years f
The Woman's Tonic %
Sold Everywhere ?J
BiTTERS Family Medicine.
E. J. NORRIS
Fire Insurance *
Surety Bond Insurance
You are invited to come in and see
our beautiful assortment of shirts. We
sell the celebrated Eclipse shirts, the
best on the market for the money.
Large assortment to select from.
Our Spring Oxfords-both the cele
brated Crossett Oxfords and the Selz
Schwab Oxfords-are arriving. Come
in and let us fit you.
Every department is being filled
with new spring goods.
DORN & MIMS