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I of those who are American citizens or residents. Every person must determine for himself whether his net income for 1)19 figured according to the Revenue Law,' was sufficient in amount to require a return. If he is single, a return is required if his net income for 1919 was $1000 or SOME THINGS TO KNOW ABOUT YOUR INCOME TAX If You Fail to Receive a Blank Then That Is Your Hard Luck The Federal Income Tax season open ed with, the distribution of the forms for personal returns from the offices of Col lector of Internal Revenue. From now until the night of March 15, the annual returns covering income for 1919 will be figured out and filed by citizens and residents, together with payments of tax due. The burden of fulfilling this obliga is laid by law severely on the shoulders I over A wioow or widower i !a single person. A man. or woman liv ing apart from his wife or husband is 'also classed as a single person. I If lie was married and living with his 'wife on Dec. 31, a return, is required if ! his net income for 1919 was $2000 or - . t over. J" that of bis wife and any. Easv on your feet extra thickness where the wear comes AT the nets, pitchforking the catch, washing out the scuppers, cleaning fish for hours at a stretch the hardest vork you do is made twice as hard if your boots go bad. It's cold, wet feet if they leak blisters, chafed skin, and aching muscles for hours if they don't fit. A real fisherman's boot strong and tough at every point, made on a good comfortable last that's the new U. S. AskfofU.S United States Robber Company 73 iiM Pill md JLjn iasLftj II 1 I R OYSTER'S FERTDJZERS I ! TRADE MARK 1 "Have stood the test55 of time, because they have always first stood the test of our ex pert chemists. 3 great laboratories test ail material entering Royster brands so that nothing harmful to crops can pass. Then the practical experience of 35 years, the vigorous and progress: ; methods, and splendid manufacturing lacllities are ad ditional reasons why Roysters Fertilizers "have stood the test.'5 F. S. ROYSTER GUANO COMPANY 9 Norfolk, Va, Richmond, Va. Lynchburg, Va. Tarboro,N.C Charlotte, N. C. Columbia, S. C. Washington, N.C. Spartanburg, S. C Atlanta, Ga. Macon, Ga. Columbus, Ga. Montgomery, Ala. Baltimore, Md. Toledo, Ohio (6) his income, he If a tax is due on make payment with his return. This payment may be made in whole or in part of the tax due. At least- one quar ter of the tax must accompany the re turn. j The filing and paying ' must" be done Kfi.o rmHniirht of March 15th, or he is classed as a delinguent and is subject to severe penalties. j Two forms are being distributed for personal returns. Form 1040A is in tended for use by a person whose net 'income does not exceed $5000. A larger form, 1040, is intended for each i o nif inpomft in excess of 1 " 'imllllla iiaviufe ' - . Both of these forms are now obtamabie 'at Internal Revenue' Offices and at some . . , . - minor emiaren, lr "U.S. Boot made in all sixes and styles, red, black and white rubber boot, made for fishermen. Every U. S. boot is backed up with extra thicknesses of pure rubber and good strong duck where the wear is hardest. Every pair has plenty of room at the toes and is shaped so as not to rub up and down at the heel. Go to the store and see for yourself these U. S. boots for fishermen any length you want the Half Hip, the Hip, the Knee Boot. Ask for U. S. Rubber footwear - it means solid wear and long service for your money. RUBBER FOOTWEAR must lbanks and Post Offices. i ; nrj hv tin Internal Revenue Bureau that taxpayers obtain their blanks at once. Failure to have a blank form at hand for an eleventh-hour re turn will not relieve a person of penalty fy fnilnrn n nmnlv with the law. f,.m nfains instructions for preparing and filing the return, and these should be careiuuy rrau served. There is also provided a "work sheet which should be used for making the original computations, and which should . i i 4-Vv -v 4-air- be retained 'and preserveu person i payer. 5000. ! 5000. An person who is in doubt on points affecting his particular case, siiouia bring such matters to the attention of the nearest Deputy Collector or Reve nue Agent, who will, render every nec essary aid without charge. When the return is completed, it should be properly executed and imme diately filed. Any Internal Revenue Of ficer will administer the necessary oath without charge. It is 'pointed out that accuracy in com pilhig the return is absolutely necessary. Mere guesses and estimates as to in come and deductions should" be avoided, and actual facts and amounts should be set forth. And this is equally impor tant in considering the question of whe ther a return is required. The State has recently been uiviueu ;f,i tpn divisions, with an office estab lished in each division, in order to bring closer together the taxpayer ana ine Collector's office. The division embracing this district is located at, Washington, W. C. Rodman, Chief Counties of Ueaufort, Hyde. Martin, il'tt, Chowan, iwrniimnns. Tvrrell. Washington, Cam den, Currituck, Dare. Pasquotank. J. W. BROTHERS J. W. brothers, are G!, died sudden ly at his home on Third St.. this city, Monday afternoon. He had eaten a hearty dinner and appeared in good health. His wife found him dead a few hours later. Mr. Brothers and his fam ily had been residents of Elizabeth City only a few months, coming here from Manteo last summer. He is survived by his wiffe; by one son, Linwood Bro thers, and by two daughters. Miss Iorna Ttrntw. n teacher at Stumpy Point, and Miss Thelma Brothers, a teacher at Middlesex. J. W. PHELPS iMw.n.w- w lrnil Tic died iu a Washington. -N. C hospital Tuesday morning from pneumonia. He was in the hospital for an operation for a liver disorder that had bothered him for more than a year. j Joe IMielps was the owner of the one j barber shop iu Belhaveu. Iu that shop ihe had learned to know almost every body in breeches and everybody knew '.Joe. A more cheerful, jolly, even-tem-ipered genius never lived, laughed, loved laud cracked jokes. His death stuns jmany who never could quite realize that Line Phelps would ever grow old enough I).. li... But .he is dead and if there is Liny thing "doing after death Joe will help (the spirits along, with his old time smile. Joe Phelps is survived by a wire ana one child ami, by several brothers and Asters. The. brothers are Victor and James Ambrose, of Belhaveu: Mrs. C I,. Livermaii. of Cum Neck: Mrs. Ellis Davenport of Norfolk and O. B. West of Elizabeth City. CURRITUCK NOTES I A plav entitled "Valley Farm," was given at. Currituck High School Satur day night by Coinjock boys and girls. ! ' "linnU" nnrtv was eiven at the home L.rM5w Snowden Fridav night, The i many guests present were; Misses Grace I Davis. Margaret and e lara luiams, .Mahala ISallance. Elizabeth Itrumsey. Nellie Clayton, Mary Ballance, ana HTiotmio Vriiisfrnn!r. Messrs Wallace 'Davis. Tulley Williams, William Clayton, Hal Tatem, Tommie lirumsey anu neii- Snowden, all spent a very enjoyaoie t c i'li.ng. Cm-i-itiii k High School began .Monuay ! inornii.g at the usual time wiiu a ne .i-:inipal Miss Mary l'.allance spent a lew uuj a ; with relatives in Norfolk last week. Friends of Leslie Walker are very sor- t.. ii.-ive him on the sick list this week and wivh him a speedy recovery. FORK SCHOOL HONOR ROLL The following is the honor roll the school month ending January for 23, 11 (: First Grade: Catherine Morgan. Lou ise Pritchard. Hilda l'ritchard, Wilma Davis, lattice I'ritchard, Alviu Sample, Vernor Jennings. Curtis Winslow. Gra dy Pritchard. Second Grade: Doris Morgan. Vir ginia Jennings. Nellie Sample, Buelah Winslow, Itufus Pritchard, Martin Prit chard, Amy Davis, Mildred Ives. Third Grade: Lessie Pritchard, Eliz abeth Carter. Helen Davis, Dennis Car ter, Seth Carter. Fourth Grade: Lovie Pritchard, Sarah I'ritchard. I,udeena Jennings, Margarite Morgan, Nancy Harrell, Elizabeth Davis, Ella Mae Morgan, Herman Jennings. Fifth Grade: Aleethia Pritchard, Ar chie Carter, Lloyd Winslow. Sixth Grade: Clarence Carter, Eessic Winslow, Ruth Harrell. Seventh Grade: (Jussie T.ee Harrell, liillian Pritchard. Eighth Grade: Paul Jennings. Tenth Grade: Effie Morgan. ' WINTER ON, THE FARM I log's &x- sold. Crops laid by, Wife home sick. States gone di-y. Absolutely nothing to do. , Nowadays a nickel is worth about as much, as a glass eye at a keyhole. UNITED STATES RAILROAD ADMINISTRATION announces ROUND TRIP WINTER EXCURSION FARES via NORFOLK SOUTHERN RAILROAD to WINTER RESORTS in i l iu North Carolina, Georgia, Florida and Cuba. Tickets on sale daily until April 30, 102O. Final limit for return May 31, 1920. . Stop-overs at all points permitted on Winter Excursion Tickets. For full information, apply or write to your nearest ticket agent or to J. F. D ALTON. G. P. A. Norfolk, Va. tMV20 ; YOU Tr3 n AND; IN Albemarle Real German potash from the mines of Germany and France; an abundance of fish scrap from the fisheries on your own North Carolina Coast. Your soil needs both this year and you can not afford to experiment with doubtful brands. If you know anything about the manufacture of fertilizers, we will be glad to have you visit our model factory on Knobbs Creek and see fertilizers mixed as they should be. If you don't know anything about the raann f acture of fertilizers, then visit us anyway because we can show you something worth money to you. Albemarle' Fertilizer Coo J. H. LeRoy, Mgr. MS MAIL r rr-z BAUGH & SONS COMPANY WORKS PHILADELPHIA. PA. 0.4LT1MORE. MD. NORFOLK. VA. Note: Baugh Brands are mads up to pre-war guarantees for 1920 and their potash content is derived from French v-.d German potash of which we have ample stocks for the season. Sold by C A Elizabeth GET BOTH Fertilizers Phone 1059 City, N. C. I ram . .. m,, i i inn, ,;-.. ;..