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SURJECT TO TAX
Gains for 1919 Must Be Figured
Under U. S. Law-Returns
Due March 15.
LAND SALE PROFITS TAXABLE.
Necessary Farm Expenses May Be
Deducted-Special Form for Farm
, Income-Cash or Accrual
he i Basis for Computing.
A farmer, shopkeeper, or tradesman
must figure up his net income for 1919 ;
and if the farm or business income
plus his other income was sufficient to
require an income tax return a com
plete return must be flied with the col
lector 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 ex
change of his products, whether pro
duced on the farm or purchased and
From his gross income a farmer ls
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, harvest
ing and marketing. In addition to
these costs he may deduct money spent
for ordinary farm tools of short life
bought during the year, such as shov
els, rakes, etc. Also, the cost of feed
purchased for his live stock may be
treated as an expense in so far as this
<ost represents actual outlay, but the
value of his own products fed to ani
mals is not a deductible item.
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, Insur
ance (except on dwelling house), gaso
line for operating power and sundry
other expenses which were paid for In
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 him
self or members of his family who
work on the farm.
Wear and Tear.
Purchase of farm machinery, wag
ons, work animals, etc., also the cost
of construction or extension of build
ings, silos, fencing, etc., should be con
sidered additional investments in the
farm and are not proper deductions
A reasonable allowance may be
claimed for wear and tear on farm
buildings (except the farmhouse),
fences, machinery, work animals, wag
ons, tanks, windmills and other farm
equipment which is used in the con
duct of the farm.
As to autos and tractors, the cost of
these is not an expense, although the
<ost of their upkeep is an allowable
deduction, if the machines are used ex
clusively for farm purposes and not
for pleasure. Also, in such cases, a de
duction for wear and tear is allowed.
The loss of a growing crop is not a
proper deduction from income, inas
much as the value of the crop had not
been taken into gross income. The
loss of a building 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
No deduction is allowed In the case
of loss of animals raised on the farm,
but a loss is deductible from gross in
come 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 selling 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 farra
or ranch, or part of a parcel of land,
must also show any gains realized by
The method of figuring gains and
losses on such transactions Is pre
scribed In the Income Tax regulations,
copies of which may be secured from
Internal Revenue Collectors.
Forme for Returns.
The Internal Revenue Bureau has
issued an improved Form 1040F for
the use of farmers. ' Thia form, to
gether with Form 1040A or 1040, will
gether with Form 1040A or 1040, will
give the farmer explicit information
as to how to properly figure his net
Income for 1919.
There are two methods of figuring 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 bis products
and the cash paid out for actual allow
able farm expenses within the year.
Or he may make his return on the ac
crual basis, which means computing
the receipts and expenses that pertain
to thc taxable year, excluding income
earned and expenses incurred in pre
stons or succeeding yeera,_
A Sign of the Times.
Who gives the world its meat and
Who clothes it, too, from foot to
Who takes the other fellow's price
For what he sells and what he buys,
And gets a lots of fool advice
Who has the longest working day
Who draws the smallest pay
Who heai-s a lot of Tommy-rot
About his independent lot,
And gets at every turn a swat
Who gets discouraged by and by
And heaves a long, pathetic sigh
Then throws his hoe and shovel down
And cries, "I'll just be Johnny Brown
If I don't quit and move to town!"
A Power Comparison of Popu
Following are the hoi'se-power
ratings, based on cylinder bore and
stroke of the more popular cars:
Name H. P.
Apperson __ __ __ - __ 33.8
Cole Aero Eight_39.2
Columbia __ __ __ __ __ __ 25.3
Hupmobile __ __ _._ -- 16.9
Lexington __ __ __- 25.3
Locomobile __ __ -- -- 48.6
Marmon __ _i __ __ __ 33.7
Pierce-AiTow-48 __ __ __ __ 48.6
Saxon _____ 19.8
Terrible Suffering From Headache,
Sideache, Backache, and Weak
ness, Relieved by Cardui,
Says This Texas Lady.
Gonzales, Tex.- Mrs. Minnie Phil
pot, of this place, writes: "Five years
ago I was taken with a pain In my
left side. It was right under my
left rib. It would commence with an
aching and extend up into my left
shoulder and on down into my back.
By that time the pain would be so
severe I would have to take to bed,
and suffered usually about three days
.. .1 suffered this way for three years,
and got to be a mere skeleton and was
so weak I could hardly stand alone
Was not able to go anywhere and had
to let my house work go...I suffered
awful with a pain in my back and I
had the headache all the time. I just
was unable to do a thing. My life
was a misery, my stomach got in an
awful condition, caused from taking
so much medicine. I suffered so much
pain. I had just about given up all
hopes of our getting anything to help
One day a Birthday Almanac was
thrown in my yard. After reading
its testimonials I decided to try Car
dui, and am so thankful that I did,
for I began to improve when on the
second bottle...I ara now a well
woman and feeling fine and the cure
has been permanent for it has been
two years since my awful bad health.
T will always praise and recommend
Cardui." Try Cardui today. ff 78
Business Men, Farmers and Wage
Workers Must File Schedules
of Income for 1919.
MARCH 15 LAST FILING DATE.
Net Incomes of $1,000 or Over, If Sin
gle; or $2,000 or Over if Married,
Must Be Reported.
The Income Tax imposed by Act
of Congress on earnings of the year
1919 is now being collected.
Returns under oath must be made
on or before March 15 by every citi
zen and resident who had a net In
come for 1919 amounting to:
$1,000 or over, If single ; or If mar
ried and living apart from wife (or
husband) ; or if widowed or divorced.
$2,000 or over, If married and living
with wife (or husband).
The status of the person on the last
day of the year fixes the status for
the year with respect to the above
Under any of these circumstances a
return must be made, even though
no tux Is due.
Husband and wife must consider
the income of both, plus that of de
pendent minor children, In meeting
this requirement; and, if sufficient to
require a return, all items must be
shown in a joint return or in separate
returns of husband and wife.
A single person with minor depend
ents must include the income of such
A minor who has a net Income of
$1,000 or more Is not considered a
dependent, and must file a separate
Personal returns should be made on
Form 1040A, unless the net Income
exceeded $5,000, in which case Form
1040 should be used.
Residents of South Carolina should
file their returns with, aud make pay
ments of Income Tax to, Duncan C.
Heywarrt, Collector of Internal Rev
How to Figure Income.
The best way to find out whether
one must file a return is to get a Form
1040A and follow the instructions
printed on it. That form will serve as
a reminder of every item of income,
and If a return is due it tells how to
prepare and file lt.
If in doubt on any point as to Income
or deductions, n person may secure free
advice and aid from the nearest Inter
nal Revenue office.
Guesswork, estimates and other hlt
or-miss methods are barred when a p&i*
son ls making out his Income Tax re^
turn. Accuracy and completeness must
be insisted upon. The return Is a I
sworn statemeut. As such lt must be
thorough and accurate.
Salaried persons and wage earners
must ascertain the actual compensation
received. Overtime, bonuses, shares In
the profits of a business, value of quar
ters and board furnished by the em
ployer and other items which are com
pensations for services must be In
It must be borne in mind that com
pensation may be paid in other forms
than in cash. A bonus paid in Liberty
Bonds is taxable at the market value
of the bonds. A note received in pay
ment for services ic taxable income at
Its face value, and the interest upon
it is also taxable.
Other Returns Due.
Every partnership doing business in
the United States must file a return
on Form 1005; and every personal
service corporation must file a similar
Corporations must file annual re
turns on Form 1120.
Trustees, executors, administrators
and others acting In a fiduciary capac
ity are required to file returns. In
some cases, Form 1041 is used; in
others, Form 1040; and still others,
returns on both forms are required.
Information returns, on Forms 1099
and 109G, must be filed by every or
ganization, firm or person who paid,
during 1919, an amount of $1,000 in
salary, wages, interest, rent, or other
fixed or determinable Income to an
other person, partnership, personal
service corporation or fiduciary. These
Information returns should be for
warded directly to the Commissioner
of Internal Revenue (sorting division),
Washington, D. C.
WHO-Single persons who had
net Income of $1,000 or more
for the year 1919.
Married couples who had net
Income of $2,000 or more.
WHEN-March 15, 1920, Is final
date for filing returns and mak
ing first payments.
WHERE-Collector of Internal
Revenue for District In which
the person resides.
HOW-Full directions on Form
1040A and Form 1040; also the
law and regulations.
WHAT-Four per cent normal
tax on taxable income up to
$4,000 In excess of exemption.
Eight per cent normal tax on
balance of taxable income. Sur
tax, from one per cent to sixty
five per cent on net Incomes over
Rough Roads for Wheels Are
Smooth Roads for Passengers
"ATCH Overland 4 on
rough cobbles or un
paved roads. The wheels fol
low surface inequalities, but
the new Triplex Springs give
car and passengers remarkable
They give 130-inch Spring
base to a ca', of 100-inch
This makes for the gently
buoyant road action of a large,
heavy car with the economy
in upkeep, fuel and tires, and
convenience of handling of a
. Auto-Lite starting andlight
ing, door-opening curtains
and dash light give but a hint
of the completeness and qual
ity which characterize every
thing about Overland 4.
J. D. Holstein, Jr., Edgefield; Consolidated Auto Co., J. P. JBland, Manager, Johnston
j. H: CANTELOU
Attorney at Law
Will Practice in All Courts.
Office Over Store
REYNOLDS & PADGETT
Telephone No 103.
To Prevent Blood Poisoning
apply at once the wonderful old reliable DR.
PORTER'S ANTISEPTIC HFALING OIL. a sur.
eical dressing that relieves pain and heals at
the same titre. Not " Uniment. 2Sc. CV*^**IJV)
Double Seal Piston Rings for
Automobiles are Guaranteed
We guarantee double rings to give entire satisfaction when a
FULL SET is properly installed. If, within 60 days after purchase, .
the user should become dissatisfied with the rings, we will refund the
money we receive for them upon receipt of the rings, and the origi
nal invoice shoving purchase. The rings should be returned through
the channels received., Ask for "Keep Upkeep Down."
Columbia Supply . Cojupapy ^
823 West Gervais St., Columbia, S. C.
YOU, thc buyers, are the real builders of wagons. You put
the final Okay upon the use of certain materials and con
struction when you buy a wagon containing them-and
refuse to buy a wagon that does not. We want to show you how
thc Thornhill Wagon is built Upon a plain statement of facts
we are willing to rest our case. We believe the Thornhill way
would be your way if you should build a wagon. *
Rest Our Case -
For spokes and axles tough second growth highland hickory is
used For hubs and felloes the sturdy white oak is preferred.
This wood grows upon the mountain side. The ground is hard
the climate severe. It has to fight for life. It has nearly twice
the strength of oak and hickory that grows under softer conditions.
Outdoors under shelter it remains for three to five years. The
sap dries in it, giving it a strength that's kin to steel.
Full Circle Iron
Malleable Front H o un Plato
Trussed Bolsters and
Long Wear Beds
riane in Turn ina
In turning and backing up, with the ordi
nary circle iron, which is only a half circle,
alsters run off the end of the track and
nang. It is difficult to make short turns and
back up. The Thornhill full circle iron
gives a continuous track on which thc bol
sters can tum.
The gears of Thornhill wagons stay in line for
life. Instead of the usual front hound plate,
a hound plate of malleable hon is used. It is
a metal jacket braced at eight points that
keeps gears from ever getting out of line.
On the front bolsters of Thornhill wagons
are heavy iron plates running along top and
bottom-connected by rivets that run clear
through the bolster. Strength and lightness
are combined. Rear gears are strongly
ironed. There are braces on both top and
bottom that extend the full length of the
Solid trust bars extend the full length of the
axles giving them double strength.
If you examine the beds of Thornhill
Wagons closely you will see at once the
superiority of the construction. The
bottoms are re-inforced over front and
Come in and examine this wagon for
yourself. We will take pleasure and
pride in showing you a Thornhill-The
wagon made of tough highland oak and
hickory-with features all others lack.