Newspaper Page Text
We have a, complete line of Fruits,
Vegetables, Fancy and Staple
Fenix and Morning Glory Flour.
Premier Salad Dressing. A splen
did assortment of Canned Goods,
Pickles, Jellies, Etc.
We have just received a nice line
We have a pretty selection of
How about a nice
Ladies' Bath Robe?
Come here for your
to do your Christmas handi
work. We have all kinds and
colors. We solicit your patronage.
How Can This B,
Best Serve You?
If you are spending too mu
want to turn over a ne
aid you to become a s,
If you see an opportunity
development of your
the matter of finances
we may be able to re
stacle from your path.
If you are considering an il
are a little doubtful<
our advice may prove <
If you have an opportunit;
advancement, and fe<
of hesitancy, perhaps
from us will remove
one way or the other.
Solving perplexities is e
business with us.
SH ome Bank an
INCOME AX PHASES
OF MUCH INTEREST
What The New Law Says-Considet
able Increase in the Exemption
allowed Men of Moderate Means.
An cffi al synopsis of features of
the feider I income tax law has been
furnished to The News and Courier by
David H. Blair, commissioner of in
ternal revenue, his purpose being to
answer the questions which are most
Probably the most important change
affecting the man of moderate income
is in the exemptions. Under the 1921
act a marrie( man with a net income
of $5,000 aln(d less is entitled to an
exemption of $2,500. Under the reve
nue act of 1918 this exemption was
limited to $2,000. The revenue act of
1921 also provides for jach person
(lepen(lent upon the te vpayer if such
person is under eighteen years of
age or incapable of self-support be
cause mentally or physically defective
-an exemption of $460. The exemp
tion under the revenue act of 1918
was $200 for each such (lependent.
Thus, a marrie(d man with two (epend
ents whose net income for 1921 was
$5,000 will pay this year a tax of
$68, compared with $104 on the same
income for 1920.
The exemption of $2,500 applies also
to the head of a family whose net in
come for 1921 was $5,000 or less, an
increase of $500, compared with the
1918 act. A heal of a family, as de
fined by present treasury regulations.
is "a person who actually suports an(d
maintains in one household one or
more in(livi(uals who are closely con
necte(d with him by blood relationship,
relationship by marriage, or by adop
tion, or Whose right to exercise fam
ly control and provide for those dle
pendelits is base(d upon some moral or
The normal rate of tax, 4 per cent
on the first $4,000 of net income
above the exeII)tions, and 8 per cent
on the remaining net income, re.1ains
unchanged. This applies to ei izen ;
andi resi(lents of the United States.
Alien non-residents are taxed to the
full 8 per cent on income received
from sources witli;ln the United States
Non-resident alicis are allowed only
a single personal exemption of $1,-1
000. To overcome the d isparity in
the almount of normal tax in the case
of two taxpayers, one of whom is just
within the lower $2,000 exemption ht.
other being just within the higher $2,
500 exemption the act provides tihat
the reduction'of the perstmal exemp
tion from $2,500 to $2,000 shall not
operate to imcrease the tax, which
would be payable if the exemption
were $2,500, by more tham1ni1 the net
imcome in excess of $5,000. For ex
aiple, a married man or head of a
family has a1 net income for 1921 of,
$5,100. Assuming tit he has no de
penidents, his tax, if lie were allowed
only the $2,000 exemption, would be
$120.45. Under the benefits of the
above provision, however, Iiis tax is
$110, 4 per cent on tle a mounit of this
taxable income of $2,000, or $100, plus
ch money and
w leaf, we will
for the further
move the oh
>f its wisdom,
>f value to you.
y' for any kind
Lfn every day
the amount by which his not income
Mainy inquires are received relative
to the surtax rates. Taxijayers in
the preparation their returns should
be careful to note that the surtax
rates for the calendar' year 1921 re
main unchanged. The sumtax rates on
incomes for 1921 range from 1 per
cent on the amount of net income be
tween $5,000 and $6,000 to 65 per cent
on the amouit of net income in ex
cess of $1,000,000. For the calendar
year 1922 and each calendar year
thereafter, the surtax ranges from
1 per cent on the amount of net in
come between $6,000 and $10,000 to 50
per cent by which th6 amount of net
income exce eds $200,000.
Returns are required of every single
person whose net income for 1921 was
$1,000 or over, every married person
not living with husband or wife ivhose
net income was $1,000, and every mar
ried - person living with husband or
vife whose net income was $2,000 or
over. Every person whose gross in
come for the year was $5,000 or over
must make a return, regardless of the
amount of net income. This rcquire
ment was not required in the Revenue
Act of 1918. Every married couple
living together must make a return,
either separate or joint as desired, if
their aggregate net income was $2,000
or over, or if their aggregate gross
income was $5,000 or more.
Gross income includes p.-ac ie:Oy
every dollar the taxpayer received
during the year 1921. Net. income is
gross income less the exemption and
deductions Specifically provided for
by the act.
'he period for filing returns is from
.January I to March 15, 1922 when
made on the calendar year basis. If
the taxpayer makes his return on the
fiscal year basis the return must be
filed onl or before the fifteenth day of'
the third month following the close
of the fiscal year. Non-resident aliens
must make return on or before the
fifteenth day of the sixth month fl
lowing the close of the fiscal year, or,
if the return is made on a calendar
year basis or. or before .June 15.
The commissioner of internal reve
nue may grait a reasonable extension
of time for filing returns. Except in
the case of taxpayers who are abroad
I such exte(sion shall be for a period
of more than six months. The return
m ust he filed with the collector of in
ternal revenue for the distriCt in
which the taxpayer lives or has his
principal place of business. If the
taxpayer has no legal residence the
ieturn m lust be filed with the collee
to' of, internal revenue at BalI timorle.
is year, as last, the tax may he
paid in full at the time of filing the
return or in four quarterly instal
ments, due on or i'ore Mar.'15, June
15, September 15 and Decemlber 15. If
any instalment is not paid when due
the wh ole amoun t becomes due and
payable upon notice and dlemand from
the collector. The penalty for failure
to file a return or pay the tax within
the time prescribed is a fine of' not
more than $1,000. For "wilful refusal"
to make return or pay the tax on time
the penalty is a filne of not more than
$10,000 or one year's imprisonment
or both, together with the cost of pro
ATI~l"l I' ESCAPE
liiind Irisoners Hiding Heneath Rtoof
of u'llberenlosis Ilospital With
ILarge Supply of lFood.
'CoImibia, Dec. 5.--Ai attemlpt at
escape from tle State prisoni w'a:;
nipped this morning when the hidling
place of Iarry (ates, of Alarlboro
county serving a five-year sentence,
and C. ). Cooper, a life-termer from
Spartanburg county, was discovered
beicath the roof of the tuberculosis
hospital at the penitentiary. In the
search for the two men, the method
by which Jack Pields, who esa ped
from the pi:ison last wveek, miade' his
getaway was untcoiveredl.
.(n.oper andI Gates were. found t~o be
iiinssmtg ye'sterdcay a fteirncoon, wh'en a
brother of the formter' called at the
penitenitry to see h;im. When (Cuopne
could tnot bet locatedl a c'hiec'k of the
prisoiners was madeft andt (;aites like
w~'i-ae was d Iiscovered't absent. A h eavyv
tunnrd was placed on the walls aoal
extra lights ilhumnint'l them. l'er'sist
et'tt searchl vesten-lay afternoon fa ilel
to locate either of the fugitives.
Prtisuoners r'emembeirled-'t seeing thle
I tubercttulsis hiospitfal, whtihaMs a
dlouble iroof, a ga;ble'd toof' tver a fa
roorf.. W~hile search>itig t hrtoughi lie
hmbhngitu this mnintg, W. S. Ilamtsvv
hitle cut into the too', amnt, el itmbine
,hiidmtg betwveen it aulthe ct eiliing
T he t wet lprisonterts hai a sunfit'iett
supp~ly of t'ntendn goodls ande watetr ti
last them tftr a week. 'They inteidedl,
it is blhieved, to emulate the examp;Ile
oft Iiels., atid v'.henc the ('xtra guani~s
wvere telheved , atft er a few days es
cape ovet' the walls nc a datrk ntight.
'I'hey wetre ftton wvithI sftr. ttls ofC
Ihemtp, twhw ti, fronm wh ichi they were
weavmtg at rope.
WV;hl entgaged in the seacare for
Gates atid C'oope ,the ginants soundicei
the earthing tfootring of a small ma
chitne shop itt the priistin: a iot io'i
of it gave forth a hollow sound. It
was fnotnd that a hole hol been cut
through the' flooring itof an aban
Death only a~ matter of sihort time.
Don't wait until pai; and aches
become incuirable dciseae. Av-oid
painful cornequen-ces by tokinri
The world's t.dard rene-n fc kidney,
iiver, bladder and t.rni-et aci mubes.--tet
Natinoal Romred!y of Holf'a rd an. i-j.
Gutaranteed. Threo Siizes, ail diogstm
Lnok! for the name Gold Mcdt I on every, bon
and accent no ktrit a
We have a few extra good
for Sale at very reasonable
BRADAM IUROC FARM
Manning, S. C.
OWEN BROS. MARBLE
T7 Dealers in everything for the
The largest and best equipped mon- I
uniental mills in the Carolinas.
Greenwood,_- -- ...S. C. i
donled and sealed sewer that was ul- N OJ' CE
klown to the prison authorities.
There, they discovered a saIl supply
of food. Fiehls hid himself in this Not k -e is ,.vIiV "tjv'o by the 1;1
SUIAVITMIV.111101 1-00eili 1'0 the ( ' ) 11 t at tiiate of t l osit
subteirranea n retrea&it for thriee dayt~s IIist atolBiikf
last Week, until the search for him 11
hed been l et up. During the niight Manti i tig for $1156.20 ha bvell dv'
Slimbed over te prison walls ador lost, ad that a iation
escaped. He used a ropje to which will lo niadv to The First National
was attached a hook. This, he threw l:1 k for . 00w Certiti(atc of leposit
over the wall, its end catching. Ie ( 'll 11 rslay, the 151 h daY o Decei.
is still at large. Ler, 1921, t11 (('Cl A. .
____________________________________________I'axvil Sc"lool District No. 19
SUMMONS FOR itEi'EF 11,11.a1 of T'11to(s.
IL. L.. WE'L'LS,
The State of South Carolina, )l II
C ounity of Clarenidon.
Court., of Commnon Pleaus.
Palmetto Fir'e insurtance (Companyili, C CIL
and D)u ~:at, lFloyd & I ort m, Ihw., ft0~ r
Plaintiffs, I4J i~'w:~'ijii.f:ni.~
TO( Thelo Defeindant. .llrtin Benow.i V ~ ,,'t~etAj. 0
Y1111o tare herbsunintw ;)ul re- ~~iCS( li .d'j
<piired to answer the complaint i
th sre pnyu o i ~vis act ion, of which a copy is here
copys of y oor answer to the sail econ-i~, ~
Illb, a, t.1heir otlie, in Maninin,
"Southl Carolinia, withbin twenty day
'fteri the serIvice lierteof, cxcl us ie of O .1) N
the dayv of such service; mad itf you
ail to aniswer'1 the :omain t wiii it hintonv-i-~~
the4 t iie afarUeeaid, the pla itf in
this action01 will ap~ply' to the Court forMA lS.C
the chlef dlemandedlc ini the compilaiiet ------ -.- -
Iurther take Not ice: --Thlat the
Smminms and Complaint ini the ahme liRN' l~.RT
sty led iaction ,were iled in t hi oliee of tonesa a
the Clerk otf 'ouri for ChIariendon
(4ounty, SouthI Caroltina, on the 22ind, MNIf .
'liy of Novembr', 921.
l)'ted Nov. 17, A. I)., 1921. -------.
D~u Roi & kslerbe, I .Iud. S l e'OB~a
-17t- laint it''s .Attorneyvs.
State of Soiuth airliina, MNI~ .
('ounty it Chiariun.
In T[he Probate (onurL1l~~)i'SiS
In Ri e-Estate of Al 4lvinia (ir~ifin, AtrnyaLw
T Io Robert M1.. Grillini: IANN .C
It app'ring to th Cw(ourt, that you
have' Stmovedl beyond the limits oif -----' *--*---*
th tt of (ot Carol ina, for m ore
than ten con sectiv e mion ths, you will ONY'I(I.ON
the(refor'e TIA K E NO()T'ICI K t hat y'''Onu elEt -S'' !ard inr'
arie hereby ret inired to appilear', in per
soin, beforeI the undler'signeil JTudge ofLon. otg'(rn.
Proba te, on the' 23rid day oif* lnuarty , J *W E
1 922. at the hour (It 12 o'clock Noon, NNN;S.C
to give ani accun')tt ofI all yourii act ings
0(m4 doings as guiariian ot the I1st ate
of Melvini Gilin, minior.
IT IS l(URl'TD tI:R ORIl1lRD:, lfo 11initRTS
you do shiow. cuse before tme at t he
I il t iimi and4 place' why the I.tteris Atre'tia
of Gulardianoship heretofore issued to
yo'u hi mld not 1he re'voked( (on neo:ti(4i t ANi .C
of y'our chanige oif doic(ile tii a plawe
beyond thie bonds of' this State.
GIV1'N unider' my hand and seal of
thle saidl ('uirt at Manning this 2! :f WIIIat&S''JE
(lay of November A. D. 1921. 3 .Wibr rtlrI.Suc
J. MT. Windhaml,
Judl~ge (of IPriobate, Atresa-a
47-O-c.1"r(laetroyContyS.r. MoNI, d haalcato