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Change in Law Asked to Help Accused Girls Amendment Prepared to Prevent Conviction of Women in Vice Cases on Police Testimony 9? Aims to End "Frame-Up Alleged "Sneaky" Methods of Detectives Denounced by Mrs? Bres, Lawyer An amendment to th* vaftmncy laws, making the conviction of a woman on vice charges impossible on th? un- ! corroborated testimony of plainclothes | policemen, is being prepared for sub? mission to the Legislature by Mrs. Rose Falls Bres, a member of the legislative committee of the State Fed? eration of Women's Clubs. The recent reversal by Judge Wad hams in Special Sesiona of th? convic? tion of a girl in Magistrate Jean Nor ris's court brought the subject to a head, Mrs. Bres, who practices law at 291 Broadway, said yesterday. She and E. S. Garrett, a lawyer of 350 Broadway, drew the amendment. Mrs. Olive Gabriel, ex-president of the Woman Lawyers' Association and as? sociate Republican leader of the 17th District, is supporting the move, it was ata ted. Underhand Methods Denounced "I believe in a proper performance of their duty, on the part of policemen and detectives," said Mrs. Bres. "It is this sneaky, underhand method em? ployed by the plainclothes men, who want to get as many arrests as possi blo and really 'frame' girls, that is op? posed. No woman was ever made a (food citizen by being railroaded through the Women's Court. "The policemen often are tho of? fenders themselves. They do the so? liciting, not the girls. Mrs. Norria has said in explaining her stand on the decision which Judge Wadhams re? versed that she took the word of the Officers because she believed them good men, with families. She took their word rather than the girl's, even though they admitted having fed her intoxicants. Then a more kindly man reversed her decision. "A girl is brought into court. She may be declared innocent. But the stigma remains. It is the beginning, and r is not her fault if a combination of outside opinions and actions lead Her astray. And. as the law stands, her o.nlj i s-atio i ?S in the judge. If he, or phc. failo her, the uncorroborated tes? ty of the officers making the ar ffici nt to convict her. That is what v< want to prevent." Mancuso Defends Vice Squad Magistrate Francis X. Mancuso issued a statement yesterday defending the Women's Court and the police vice ?jquad against the criticisms of Judge Wadhams, asserted the detectives re sorted to provocation to make out their r;iM'. "There : no court," said Magistrate Mancuso, "whju;e the rights of women are better protected than ir) the Women's Court. ? have known of an innocent wo convicted here. That is, the oesl i ivi c 1 can give to charges, of laxitj o? ?'/'? part of magistrates'..;,'. "Judg i Wadhams has stated th'at?$he policemen Have used the city money in order to secure evidence. I think that it is impossible to get convictions unless the public moneys are expended judiciously." :: . ORTS _?_ Atlantic ?if?r, ??. j; W//''"'""'''W///? ff cm Tut mac? 'r/ff/f? AHO THE BOARDWALK '/AVj ATlAnTIC CITY % iDDOH?l?Lll ICIJALFO?ITl^ ^fiOSPITAbLMlOHEUKE ' W//, ALWAYS OPE? , v/////////,,.,.,,rS///// ATLANTIC CITY, N.J. ArvAinerticaa Plaa Hot< of Dis(ip.etioi\andRealConvl0rt ? rittE^RCOK OARA0S. iCabaott-soo. Wa/rrrS.HeaBa TOE LEADING RESOfcr HOUSE OFTHEWO?X? A \t ANTIC CITY. N. J. UTHK NATION'S USAl.ru SHOT" health is ErnoieNCY A Germicide Climate tn? Cletn S-reetf No Bust. Ko Dirt. Innvnerakle Ouxiaaf Rrcrettlen? ?r,i Indoor B.-ieruivneafc Owncuhip Minigemtrrt Jeeuh While tx Sa?aJ?u^ P? THE HOTEL FRED0N1? 1 ennesse? Ave... just off Boardwalk ^?.l".'",*1"1 n'1""' !n an ?*Verttaetnent. Our ix'ok:-! win convince you. ?8tli Season. AaatutNMidor Hotel? In Atlantic fltr. N?a ?ork. Bantu Barbara andlo. ?S??m NKW YORK STATE MOTEL /2RAMATAN y Orand Central. rtric trains aullj. Cxiy cou ln ilie country. Winter Sadd e Horses. Daily I'A.NXIM;. HOTEL G?AMATAN ? e Park, BronxviUe, n. y. WHITE PLAINS. N. Y. Edward H. Crand?,U Open All Year Pr?vale Motor Bus Service Without CmmrfU PORTO RICO ConoVulo-Vnnrlerhilt Motel SAN .M AN. PORTO KIPO Newly completed ami *? i>- ??? for the first time this ?ou.?/!' Direct Bteamer service from New Tork every Saturday. NORTH CAROLINA TOE MANOR? Afthevllle. M. ?. In America an Enjrliah Ins. January Pay Still Due 500 Bellevue Nurses Last Money Received Was for Services Rendered City Dur? ing December Although other employee? of Belle vue Hospital have received their pay for January, the 600 or more nurses, student and graduate, employed by the city there have not received their checks, it became known yesterday. Dr. George O'Hanlon, superintendent, of Bellovue, confirmed the report, but said that the delay is due chiefly to the extra clerical work resulting from the increased salary schedules allowed the nurses for this year. He denied that he had received any complaints coming from the nurses. "It Is expected that the nurses will receive their pay for January in two or three days, the superintendent said. "It is not literally true, how? ever, that the nurses have not been paid for fifty days. They were paid on January 17 for services rendered dur? ing December." Dr. O'Hanlon admitted that the sys? tem of pay by whioh the nurses have been accustomed to receiving their checks two weeks late each month has caused dissatisfaction. >t ....... .... .. ? Transport in Two Wars, the New York, Begins Peace Trip ? Vessel Which Saw Long Serv? ice in Conflict Starts on Her First Eastward Voyage j Since Returning Troops I The American liner New York, which gave this nation good service as an armored cruiser and transport in two wars, sailed yesterday as a peace-time merchantman to Southampton, Plym? outh and Cherbourg. It is her first trip eastward since she brought home her last quota of American troops from France about eight months ago. The old warrior of the seas?she is thirty two years old?served as an armored cruiser in the Spanish-American War. She left port yesterday in command of Captain W. J. Roberts, who was the first master to defy tho German sub marine proclamation of February, j 1917, by taking the New York out of Southampton over a course set by him self and not the one prescribed by the German naval high command. He also j declined to paint his ship with vertical : stripes, which the Germans demanded ? of all neutral vessels, saying that he ? took no orders from Germany. Among the passengers was Ralph A. : layes, secretary to Newton D. Baker, j Secretary of War, who will make a i trip through the European countries j where American . soldiers are buried and report on the progress of plans ! for exhumation und shipment of the ? bodies to America. He said that 10 | per cent of the fallen soldiers' re?a- ? tives requested that the bodies buried I abroad be not disturbed and 75 per cent urged'that the bodies be sent j back as soon as possible. The Red Star liner Lapland arrived j yesterday from Antwerp, Southampton and Cherbourg with 1,444 passengers. Among the saloon travelers was : William Phillips, Assistant Secretary of State, who had been' to England with his wife on a visit'to his mother- ; ir-law, who was ill. Among others on board were Georg'.' G. Dawe, Miss Ruth Draper, Captain i .1. E. Malone, Sir Harold Elverston and i Sir Hurry and Lady McGowan: On the French ...Jiner Rochambeau, which sailed yesterday for Havre, was Mme. Clem?nceau-Jacquemaire, daugh? ter of the^jfeftsmer French Premier, who ; ?had been ikiihis country on a lecture tour. ..; '.When th?'1-" Vessel had straightened i out in the^North River the tug John : Nicholls was called to take off a news? boy who bad got aboard the vessel and was selling newspapers when the gangplank was-*hauied ashore. Firm Insures Employees Weber & Heilbroner Announce Benefit Plan at Dinner Louis Heilbroner, president of Weber & Heilbroner, announced last night at a dinner of the firm's ?m- ! ployees at the Hotel Astor that the f concern had insured the life of every} employee who had been three months i with the firm. The insurance was ar- ! ranged with the cooperation of the ', .Etna Life Insurance Company. For purposes of. insurance the em- j ployees are classified according to salaries. ' For those in the group re? ceiving the smaller salaries the amount of each policy is from $750-to $2,000, : according to length of service up to | one year. In the second group the policies run from $000 to $3,000, ac cording to service from one year to seven. There were about 300 at the dinnef A. G. Pope was toastmaster. ? Southern Pacific Embargo Placed on New York Freight GALVESTON, Tex., Feb. 19. Notice was received to-day by H. M. Wilkins, ? local agent of the Southern Pac ?c i Steamship Company, Morgan Line, that an embargo had been placed by the company on freight from New York City to Galveston. Previous embargoes placed as the result of the Southern Pacific dock ! workers' strike had applied to freight ; originating outside New York City and on all northbound freight from Galveston and New Orleans. INSTRUCTION "The Essential Principles of Or? ganization and Ac? counting/* a lecture by Homer S. Pace, C. P. A., will be given at 8 P. M. on the follow? ing evenings: February 24?'Accountancy Institute of Brooklyn, .">."> IIhii-.hu PI., ttrmiklyn. Tele? phone Prospect 8000. t February 'i~?New York Institute of Accountancy, 215 W. 33d St., New York. Telephone Chela?* 1UK4. ; For Admission Card?, to this lecture ?ml Bulletin I uf Accountancy and liuslnoss Administration ! t'oursos now forming, write or telephone either* | ot Ui? abone tchoola. DANCING INSTRUCTION /637 MADISON AV^ ,Cor.59*St. "Pfisne* map/axe CJ.ASS l.K* MJN'S with (???Hvt?la?3 ??? ?traction (or 9 LESSONS, $5 PRIYATS LESSONS, 10 A.,11. f U without tppolntOMtt. m Charles E. Chap?n Begins Biography As Prison Editor Wife Slayer, Now in Charge of Sing Sing Paper, Tells of Starting His Career as Newsboy Forty Years Ago OSSINING, N. Y., Fob. 19.-The new prison monthly, "The Sing Sing Bulle? tin/' made its appearance this evening. Charles E. Chapin, former city editor of "The Evening World" of New York, who is serving twenty years for the morder of his wife, is editor. In one of his editorials Mr. Chapin appeals to newspaper men not to handicap m*n who have paid their debt to soci? ety by giving them publicity which might prevent their getting a fresh start. The new editor, who signs himself "C. E. C, Sing Sing 09,690," is the author of two articles in the paper. One is entitled "Right Man in Big Job Is New Warden of Sing Sing." The other is the first of a scries which Mr. Chapin calls "An Autobiography of My Forty Years as a Newspaper Man." He began his newspaper career, he says, as a newsboy, and tells of a memorable night when he was asked to carry a telegram from President Grant to a United States Senator. The Senator was in bed, but the newsie insisted on ?eeing him. " 'Wake up, Senator!' I exclaimed, not a bit abashed," the account goes; "'I have an important, telegraph message for you from President tirant.' "After the Senator had read the message he turned to me and said: " 'How did you know it was impor? tant ?' " 'Any message from President Grant to a United States Senator must be important,' 1 replied. "The Senator patted me on the head and reached into his trousers' pocket and pulled out a silver dollar. " 'There are no charges to collect,' I hastened to assure him. " 'That is for you,' he answered." As a result of delivering this mes? sage, Chapin recites,that he was given a job as a messenger boy and learned telegraphy. He later took up typesetting ' and was then employed in the business ', office of a newspaper. He said ho wanted to write and one day he wrote a fanciful sketch, entitled: "The Autobi? ography of a Hotel Office Chair," which he left in the editor's office. This, he said, was printed, and was reprinted in the "St. Louis Globe-Democrat" and in ! "The Chicago Tribune." This month's installment of the biog? raphy ends with Chapin broken in health as a result of sleeping in press? rooms. New York Business Men Urge Port Treaty Action Governor Smith Intimates That j Plans First Should Be Ap- j proved by City Officials From a Staff Correspondent . ALBANY, Feb. 19.?A delegation of New York City business men, headed ; by Alfred E. Merling, president of the Chamber of Commerce of the State of | New York, this afternoon urged upon Governor Smith the necessity of imme diate ratification of the New York-New j Jersey port, treaty. Assistant Corpo- j ration Counsel Edward McGoldrick asked why it was necessary to approve the treaty before the physical plan had been presented und adopted, saying the Board of Estimate and Corporation Counsel of the city now had the matter before them. "The plans will not be completed by I the Port and Harbor Development Com mission," replied Mr. Merling, "before July ?1, which woukl'meaVThaT'thtfre ! would be no legislation by New York or New Jersey until next year. A year's j delay would result in New Jersey going ; ahead with its own plans. Competing j cities, like Boston, Philadelphia, Balti- j more and New Orleans, are now spread-1 ing the report that New York has all I the trade it can handle. Therefore fur- \ ther delay means the loss to the Port of New York of valuable trade." Governor Smith said he was in sym? pathy with the movement, but indicated he thought the plans' should fifst be approved by the City of 'New York. He expressed, the belief that the Port and Harbor Development Commission was responsible for the opposition of the Board of Estimate and Apportionment by creating the impression that a plan of development would first be submitted before the board would be asked to ap? prove any treaty. He said legislative leaders had indicated to him that tney would not pass a treaty without the approval of the New York City authori? ties. He declared that as New York had a much greater interest in the treaty than the state, it should contain the broadest possible grant of power to the city. Missing Clerk Ends Life Special Dispatch to The Tribune PHILADELPHIA, Feb. 18.?Edward W. Maxwell, an emloyee of a local brokerage firm, who disappeared Feb? ruary 10, died to-day in a Colorado ? SpriVrs hospital as the result of having ! shot himself in the head Tuesday morn- ! ing in .Monument Valley Park, in that city, according to word received here by his wife. Despondency over finan? cial troubles is believed to have brought about his suicide. Maxwell left a note to Mrs. F. M. ? Taylor, a distant relative, which said: i "I have been untrue to my wife. Please forgive me." Mrs. Maxwell's sister, who lives with | her and who had learned of Maxwell's \ presence in Colorado Springs through j , a woman friend who is living there for' i her health, said there was no other woman involved in Maxwell's case. She ! said he had lost all his own and all his i wife's money by speculating in the \ j stock market, and that this was what he meant when he said he had been j ? untrue. She added that the sum was i not large. The sister's friend in Colorado j Springs notifed her of the suicide. j Maxwell had been going by the name ; of Morris. $2,500,000 Asked in Jersey To Support Wards of State TRENTON, ?. J., Feb. 10.?At large ! in New Jersey are about 10,000 feeble j minded, epileptic, insane, unstable and unadjusted persons and advanced tubercular patients, Governor Edwards ? and the Joint Legislative Appropria.- ? tions Committee were informed to-day ; in a report from Dwight P. Morrow, '' chairman.of the State Board of Control of Institutions and Agencies. The state is asked to appropriate for hospitals, segregation facilities, train? ing schools, reformatories and similar institutions $2,600,000 for the year 1920-1921 and $1,500,000 for aach suc? ceeding year up to and including 1931. 300 Villa Rebels Face Attack EL PASO.- Tex.. Feb. 19.?Two col- " umns of federal troops from Chihuahua and Coahuila are moving upon Palo? mas, southeast of Ojinaga, opposite Presidio, Tex., in an attempt to sur? round a force of three hundred rebels under Hip?lito Villa, brother of Fran- I cisco Villa, according to an announce- I ment to-day by Alberto Sandoval, act? ing Consul General for Mexico at El Federal Income Tax Questions Answered for The Tribune by Morris F. Frey, assistant treasurer Guaranty Trust Company g,?c. V.: I made my daughter a birtJtday Arment- of, say. $5.000 in tamable bond?. \ust ehe, in addition to the ineoma on these band* and any other income which ?ho tiw?y Aat'e, figure the principal sum of these $5,000 as ineome for the yearl A.--Tinder the Federal law neither the donor nor the recipient of a gift: becomes subject to Income tux on account of the | transfer. Under the s?tate law. however, the donor ' is subject to tax on the difference. If any, between the value of the property disposed of and Its cost or fair market value a? of January 1, 1919, if acquired prior thereto. Q.?K. C,: I am ?tha?e and had a salary j of over Sl.000 in 1910. During the early \ part of the year I loaned $150 to a friend, who" promised- to pay the following month. I have tried to get this money, but have I been unable to do so. At the pr?tent time I havo no idea of th? address <>/ this person. | Also / have no proof of this loan. Personally ' I have charged it up to profit and Ions. Am I allowed to deduct thin money as a losa, when I havo no proof of the loan? A.?If you have definitely ascertained that, the amount which you have loaned is un? collectible, you may deduct the same from your gross income for the year of determina? tion. , Q^~J. S. t I understand that by a recent I ruling railroad employees (working for a ' railroad controlled by the United States Rail- ' road Administration) are considered as gov- \ eminent employees, and are exempt from \ paying income toa. ?s this sol B?lf so, does it apply to Federal ineoms | toa* or state income taxi _ i C?Is ' money received by a National Guardsman a* pay for drilling each week to I be. considered as income? A.? The salary of ft railroad employee, when paid by the United States government j Ik exempt from Btatc income tax, but not. ? from Federal tax. The same rule applies with reference to ] amounts received a? pay for drilling by a National Guardsman, if such amount is paid by tho Federal government. Q,?A. E. J.: W?l you kindly advise as to j how much a man may deduct whose wife died November 2, 1919? A.?For the purpose of the Federal re? turn, you are entitled to a personal exemp- | tion determined by your marital status on I December 31, 1919 ? hence, you are entitled only to a personal exemption of $1000 i unless vou had other dependents on that date. For the purpose of the state income tax, however, you are entitled to the highest per? sonal exemption determined by your marital stntus on any day of the year. Q.?W. L. N, : I have mode as a personal loan, secured by bond and mortgage, and a? an art of friendship, the sum of $",000. / have not. received any interest payment for two years and can see. no prospect of getting it, and I should not care to foreclose. Must I pay income tax on this accrued interest, thcv.pli not paid"! A.?If you report your income on the basis of caRh receipts and disbursements (as 1 presume you do), you are not required to include in your gross income any of the in? terest to which you refer until it is actually received or credited to your account, and thereby made available to you. If you report your income on an accrual basis, you are subject to tax on all interest accrued during the taxable year 1919. Q.? H. C. K.: I am a single lady and own vine lots, three in New York, six in New Jersey, ?s the sum I pay on these, lots as taxes subject, to exemption from both Fed? eral and state lax? A.?If you are a resident, of ^he State of New York all the taxes which you have paid during 1919, unless they are in the nature of assessments against local benefits which tend' to increase the value of the prop? erty, are allowable deductions for purposes of both the Federal and state tax. Q. -X. X. Q. TrJx: A man dies in October, 1919. His widow i:t the executrix and the sole beneficiary. On December 31, 1919, she has not yet, been discharged as executrix. How must ehe, as executrix, make the tax returns to the Federal government np to December 31, 1919 ? Must she report as executrix the, ineome. \f the estate, from the date of her hu: band's death to December 31, 1919, although she has not been discharged as executrix at De? cember 31, 1919? // so, what form is to be. used ? // she need not report the ineome. from date of the death to December 31, 1919, is she to include this ineome in the report of her personal income for the pear 191!) ? How soon after the executrix receives lier discharge must slw file final return as fidu? ciary ? A.- The executrix is required to file a re? turn for the decedent on Form 1040 or 1040A, a? the case may be, covering the pcricd from the beginning of the taxable year to the date of the decedent's death, and pay the tax due thereon, if the decedent was j living with his wife at the time of his death I and his income for such period equaled or exceeded $2.000. For the purpose of th:s re? turn a personal exemption of $2.000 should bo taken if there were no dependents other than the wife. In addition ta this return, a return on Form 1040 or 1010A must be filed covering Army Orders From The Tribune's Washington Bureau WASHINGTON. Feb. 19.?Army orders issued to-day follow : Honorably Discharged Abbey. Capt. E. N., ord. Kingsley, Maj. J. T.. Q. M. C. Campbell, Lt. J. B., Q. M. C. Sanjule, 2d Lt C. K.. T. C. McNeil. Lt. F. J., F. A. Anderson, Capt. A. G., Q. ?VI. C. Glenn, Lt. K. W., F. A. Infantry Chamberlin. Maj. D. \V\, to Camp Ouster. Fitzgerald, Maj. C. H., to Fort Bliss. Swindell, Capt. R. G., to Camp Taylor. Quartermaster Corps Wood, Lt. C. W., to Boston. Walter, Maj. R., to El Paso. Jacobsen, Capt. J, H., to Washington. Hukill, Capt. E. M. jr., to Fort Oglethorpe. Praether, Capt. J. A., to New York. Miscellaneous Vannamm. Cont. Surg. J. S.. to Princeton. Donaldson. Maj. R. F., F. A,, to Camp Funs ton. Buckley. Capt. N. A., Air Service, to Morri? son. Va. Haskln, Lt. J. R.. Den. C, to Camp C?runt. Word, 2d Lt. N. B., Vet. C, to New York. Dickson, Capt. G. H., F. A., to San Fran? cisco. Wilson, Maj. B. L., Med, C., to Takoma Park, D. C. Following to San Antonio, Tex. : Ramsey, Lt M., Zone Vet Maier. 2d Lt. L. F., asst. Pringle, 2d Lt. W. R., asst. Blondel. Lt. W., Sig. C. to Norfolk. Davie, Lt. N. T.. Med. C, to Fort McPher son. Sheldon, Maj. L. B., ord.. U> Camp Cluster. Patrick. .Col. M. M.. eng., to Washington. Wilson. Prov. Lt. W. G., inf., resigned. Butler. Lt. H. S., M. T. C, to Camp Jesu p. Cook Capt. T. G., inf., to Camp Benning. Fulmer, Lt J. C, Med. C, to Camp Ben? ning. Tho official designation of the follow? ing officers, now on duty in the coun? tries named, is changed to "Assistant Military Attach?": Belgium?Meert, Lt. F. W., air service. China?Magruder, Lt. Col. John, F. A. : Philoon, Major W. C, inf. Czechoslovakia?Jedlicka, Capt. F. C. Denmark -Daly. Lt. Col. J. O.. F. A. England? Maguire. JVlajor H. E., F. A. ; Hall. Major M. A., air service; Gillette, Major D. H., eng., J France Babcock, Col. *C. S., cav. ; West, Col R. J., inf. ; Brereton, Lt. Col. L. H., air service; Armstrong, Major D., C. A. C. ; Townsend, Major J. D., inf. ; Cotchett, Capt. W. V., U. S. A., retired; Winslow, Capt 9. S., F. A. Greece?Jenna, Lt W. W. Mexico?Burr, Major B. W., cav. | Goodman, Major A. R., M. C. Netherlands?Loustalot, Lt. Col. A. L., C. A. C. ; Ord, Major J. B., inf.; McBride, Major H. L., F. A. ; Da Gruchy. Lt O. W., M. C. Poland?Fibich, Major M. J.. F. A. r Swett Capt. T. W., inf. Rumania?Lucas, Capt W. E., Jr.. inf.; Byrd. Lt. C. B.. cav. Spain?Rails, Capt O. B.. jr., F. A. The official designation of the follow? ing officers, now on duty in tho coun? tries named, is changed' from "Assist? ant to the Military Attache" to "As? sistant Military Attach?": Italy-Eager, Lt Col. J. M., F. A. ; Chaney. Lt. Col. J. E., air service. Japan?Davis, Lt. Coi, W. J., inf. ? G?lespie, Lt. Col. A. G., C. A. C. Switzerland?Jones. Lt. Col. X.. V\ A.; SchelUna, Major E. H-, lnf. Tartar?Ci?, ??L C. f? ?. A. the Income received between tho date of the decedent'? death and the end of the taxable year. If tho net Income of the ?t?te for iuch period equaled or exceeded $1.000, credit being taken for the amount, if any, properly paid or credited to the beneficiary during the period of administration. Por the purpose of thin return n personal ex? emption of ? 1,000 may he taken and the tax due thereon must be paid by the executrix. Upon the completion of the administration of the estate and (Inn! accounting, the executrix must file a return of the income of the estate for the portion of tho taxable your in which the administration Wa? closed, attaching to the return a certified copy of the order for her discharge. Q.?Brooklyniic: Ae I have been in the United States Army service part of 1917, au of 1018 and part of 1910, and an I have made over $1,000 in 1919, / should like to hnow : Where I can pet both a Federal and state income tax blank without losing a day s Whal form do I have to unit (I have1 wade about $1,400 in .1919;. Should not the government or state sena me a blank? ? Alto, can mthcy prosecute in? if I fau w realce a rehira before March 10, as 1 dont : Hnow where to yet the blanks, and don t ; know the first Uiing about theml A.?You may obtain a Federal income tax return form by addressing the Collector of Internal Revenue. Brooklyn, New York ? and u state Income tax return form by addressing the New York State Income Tax Bureau, ; Borough of Brooklyn, New York City. For the purpose of the Federal tax you j should use Form 1040-A, and for the ?tat? tax Form 200, if your income is derived solely from salaries, interest and dividends, or from partnerships, estates and trusts. Failure to obtain a return doe? not excuse a taxpayer from liability to tax. You should lile both your Federal and state returns on or before March 16, 1920. State Income Tax Q.?C. O. F.: I am- married and have a notary of $3,000 a year. My wife lias sep? arate income from property owned in Penn? sylvania of $900 a year. Must I include this in my return or must my wife fila a separate ?return! * A.?You may either include it in your re? turn or your wife may file a separate re? turn. A $2,000 personal exemption Is al? lowed against the aggregate net income" of a married couple in case they make a joint return. If they make separate returns the eNemption may be taken by either or divided between them. Q.?A. P. D.: I understand that the Fed? eral law provides that dividends on stock of all domestic corporations arc exempt from taxation. Ones this apply to the stale in? come tax lawl A.?Dividends are taxable under the stato nc^mo tax law, when received by residents of the state. Q. ?Under the Federal laxo I believe that interest on bonds except government bonds i." lavable. In this ho under the state law also, or only bonds of companies incor? porated in the State, of New York"! A.?Interest on obligations of the United States government or of the Sytate of New York or any political subdivision of the State of New York are exempt from taxa? tion under the New York State income tax law. A resident is taxed on interest from all other investments. A non-resident is only taxed on interest from investments in New York State when they are connected with a business, trade or profession carried on in Now York State. Q.?/ own some New York Central bonds anil New York Telephone bonds, Brooklyn Union (las Company bonds and Pennsylvania Railroad bonds. Are. these, subject to the Ni u> York State income taxi A.?Yes. Q.?J. G. MM I sold properly in 191! for $7,250, and received $1,000 in cash and a mortgage of ?0,230. The mortgage was fun closed January 10, 1919. / bought in the- property at $5,000. 27ie judgments and costs of this property amounted to $7,02K. On December 26, 1919, / sold the property for {O.OnO. Am I entitled to deduct $1.000 foss which I sustained on this transaction? A..You must determine the fair market value of the mortgage as of January 1, 1919. and the difference between that value and the Belling price, minus the brokerage fees. indicates whether you made a gain or loss on the transaction. (J. II. G. /If..- Interest on bonds and other obligations which hare paid tax under the invr.^tnient tax law it exempt from taxation. Why is not the interest, on bond.t and other obligations which have paid the tax under the mortgage tax law or the original secured debt tax law also exempt from taxation? A..The Legislature specifically excluded income on investments on which the invest? ment tax was pu:d between specified dates, while il did not exclude interest from in? vestments on which the secured debt tax was paid. Therefore the one is exempt from taxation while the other is not. Q.?A. M. Jr.: Is state income tax which accrued during 1919 an allowable deduction on the 1919 Federal income tax return? A. This question i.s for the Federal gov? ernment to pass upon and I therefore sug? gest that you communicate with the Col? lector of Internal Revenue at Brooklyn, N. Y. Navy Orders From The Tribune's Washington Bureau WASHINGTON, Feb. 19.?Navy or? ders issued to-day: Beard. Lt. W. K., to U. S. S. S-4. Chadwick, Lt J. H.. to U. S. S. Elliott. Doherty, Lt. D. A., to duty recruiting serr ?ce, Boston. Bldridge, Lt. IT. G., to U. S. S. Tarbell. Ferguson, Lt. D., to U. S. ?. Huntington. I inney, Comdr. E. P., to U. S. S. New Mexico. .Iones, Ens. W. E., to U. S. S. Virginia. Green, Comdr. B. H., to naval proving grounds. Indian Head, Md. McNair, Comdr. F. V.. to U. S. S. Ohio. Metzel, Lt. (J. G.) J. C, to U. S. S. Greer. Miller, Lt. (J. G.? H. A., to naval aircraft storehouse, Gloucester. Mogridge, Lt F., to U. S. S. Maumee. Morre, Lt. A. J., to U. S. S. 0-13, In com? mand. Schnell, Lt. (J. G.) J., to U. S. S. John T). Edwards when commissioned. Sprague, Lt. C. A. F., to naval training sta? tion, Newport. Williams. Lt. J. E., to U. S. S. Edwards. Connell, Ens. B. J., to naval air station, Coco Solo. Devlin, Lt. F. B., to command U. S. S. Kit? te ry. Dyer, Ens. J. E., to naval air station, Coco Solo. Evans, Lt. (J. G.) A. W? to naval air sta? tion, Chatham, Mas3. Marinc^Corps Orders From The Tribune's Washington Bureau WASHINGTON, Feb. 19.?Marine Corps orders issued to-day follow: Keyser, Maj. R. S., to M. B., Quantico. Powers, Maj. W. C. jr., to headquarters, Washington, then to .M. B.. Philadelphia. Moeller, Capt. B. A., to Navy Hospital. Fort Lyon, for treatment. Cates, Lt. C. B.. to Washington. Fellows, Lt. J. H.f to M. B., Washington. Following to 2d Brigade, Dominican Re? public Van Hoose, Capt.G.W. Fay, Capt. J. H. Murray, 2d Lt G. L.' Rainier, Q. M. Clk. N. Reamy, Q. M. Clk. J. E. Anderson, 2d Lt. S. B., resigned. Davis, Q. M. Clk. F. E., to 1st Brigade, Hayti. Hunt, 2d Lt. J. L., dropped as deserter. Conahan. Lt C. F., dropped as deserter. -?-_ 1.1.000 Eastern Ohio Miners Threaten ^Strike on April 1 BRIDGEPORT, Ohio, Feb. 19.?Dele? gates representiyg 15,000 eastern Ohio coal miners, in special convention at Bellaire to-day, voted to strike April 1 unless the operators accepted their terms for a division o? tha 14 per cent wage increase. -,-_-,__ THE REV. DR. JACOB FRY READING, Pa., Feb. 19.?The Rev. Dr. Jacob Fry, eighty-six, the oldest active minister in the Lutheran min? istry of Pennsylvania, and former pas? tor of Trinity Lutheran Church, this city, died at Mount Airy, Pa., this af? ternoon, of heart disease. Dr. Fry was born at Trappe, Pa., and received his education at Union Col? lege, Schenectady, N. Y. Since 1896 ho was professor of homiletics at Mount Airy Lutheran Theological Seminary. He is survived by two sons, both ssua- ! liters, and flva daughter*. ? Henry Spies Kip, N. Y. Broker, Oies At Palm Beach He Served in the Spanish American War and Wai Widely Known in Society; Died of Bright'? Disease | Special Dispatch to The Tribune PALM BEACH, Fla., Feb. 19.?Henry Spies Kip, the New York stock broker, widely known in New York society, died here to-day In his apartments at the Everglades Club, to which he had been confined since his arrival her? about ten days ago. Death wa? doe to Bright's disease. Mr. Kip cam? South with his brother, Garrett B. Kip, who was with him when he died. The body was sent to New York to? night. It was said the funeral will be held at Mr. Kip's residence, 31 West ! Fifty-eighth Street, New York City. Henry' Spies Kip was born at Rhine beck, N. Y., forty-five years ago, the son of William Bergh Kip and Sarah Ann Spies Kip. H? was graduated from Yale in the class of 1896 and from the New York Law School In 1901. He practiced law in this city until 1907, when he engaged in the brokerage busi? ness with the firm of Butler, Herrick & Kip. He was a member of the New York Stock Exchange. Mr. Kip served in the Spanish American War as a first lieutenant? in the 9th Regiment of New York Volun? teers and was a member of the 12th Regiment, N. G. N. Y. Ho was a mem? ber of the Naval and Military Order of the Spanish-American War, the Yale, University, Union, Racquet and Tennis, American Kennel, Polo and Rockaway Hunt clubs. Mr. Kip In 1902 married Frances Carter Jones, the daughter of Lewis Quentin Jones. Mrs. Kip obtained a decree of divorce at Reno, Nev., in 1909, but Mr. Kip received the custody of his son, William Bergh Kip. Mrs. Kip was married again to Julian McCarthy Lit? tle, a wealthy mino operator of Nevada, from whom she obtained a divorce in 1914. S. L. Wescoat, Pioneer Of Atlantic City, Dies First Chief of Police and the Builder of First Boardwalk Succumbs After Stroke Special Dispatch to The Tribune ATLANTIC CITY, Feb. 19.?Simon L. Wescoat, seventy-three, first chief of police of this city, who built the first boardwalk here, died to-day at the home of his son, Dr. Absalom Wescoat, 615 Pacific Avenue, of uremic poison? ing. Two weeks ago he was stricken with paralysis. Mr. Wescoat was a veteran of the Civil War, serving for four years and participating in many important bat? tles. He came here after the end of hostilities and organized the Joe Hooker Post, G. A. R., of which there are only ten surviving members. He was the oldest member in the United States of the Knights of Pythias and was a charter member of the Belcher Lodge, F. and A. M., of this city. Mr. Wescoat was a contractor and he built the Iron Pier here and many important buildings. The first board? walk he built was 8 feet wide and wa3 taken up in winter out of reach of storm tides. He was a son of Absalom Westcoat, who for many years was a member of the City Council. Ho mar? ried Lavinia Showell, the first child to be born in Atlantic City. He served as building inspector for eleven years. MAJOR J. FRENCH DEVEREUX CLEVELAND, Ohio, Feb. 19.?Major J. French Devereux, son of H. K. Devereux, president of the Grand Cir? cuit Trotting Association, died to-day of pneumonia. He served with the 64th Field Artillery during the war, being promoted major. He leaves a widow and two children*. J. E. WRIGHT J. E. Wright, fifty-nine, an automo? bile and carriage manufacturer, is dead at his home in York, Pa., according to word received here yesterday. Mr. Wright was one of the founders and vice-president of the Allen Motor Com? pany, of Columbus, Ohio, and was one of the organizers of the Columbia Buggy Company, of Hamilton, Ohio. HARRIET E. SESSIONS HOLYOKE, Mass., Feb. 19.?The death was announced here to-day of Miss Harriet E. Sessions, eighty-seven, for almost thirty years a member of the faculty of Mount Holyoke College, where 'he taught economics, evidences of Christianity, English composition and psychology. Her association with the faculty extended from 1857 until 1888. _ WILLIAM BLANFORI) CHICAGO, Feb. 19.?William Blan ford, an inventor who worked for years on a clock which tells time for all parts of the world simultaneously and re? cords atmospheric changes and astro? nomical conditions, died at Aurora, 111., in his eighty-third year. Mr. Blau ford's clock automatically is driven by fifty-pound weights. It has been in? spected by scientists from all parts of the world. OBITUARY NOTES JOHN EMORY STYLES, seventy-six. a builder and real estate operator of Brooklyn, died Wednesday of pneumonia at his home, 758A Mndison Street. He was a veteran of the Civil War and a membet of the Ameri? can Institute. CAPTAIN WILL GRAHAM, fifty-six, pro? prietor of Ye Anchorage Inn, at Blue Point, Long Island, died yesterday of pneumonia. He was captain of the Wy?nokc 'Boat Club. RALPH HINDLEY, fifty, who was em? ployed in (he construction of several sections of the subways in Manhattan and Brooklyn, died Tuesday at his home. 10L? Noble Street. JEROME H. PENNOCK, head of the firm of J. H. Pennock & Co., real estate operators of 186 Renisen Street, Brooklyn, died at his apartment in the Standish Arms yesterday. MRS. ELIZABETH WARD CORNER, sev? enty-five, wife of the Rev. Charles Potts Corner, died Wednesday at her home, 947 St. Mark's Avenue, Brooklyn. HENRY C. SLUTER, eighty-three, of 980 Lincoln Place. Brooklyn, died Wednesday night. His wife, Mrs. Hannah Van Nostrand Sluter, died Tuesday. T. ARCHER GRAHAM, twenty-one, for? merly second class quartermaster on subma? rine chaser No. 70 of the United States Naval Reserve forces, died at Brewster, N. Y. WILLIAM A. EVERS, tw?nty-three, a civil engineer and inspector of engineering work fur the New York State Highway De? partment, died at his home, lot Linwood Street, Brooklyn. WILLIAM P. GAVIN, forty-three, foV fifteen years a representative in Mexico or the Mexican and Boston Leasing Company and the Mexican and Canadian Oil Company, died Wednesday at the home of his uncle, ! Patrick Tighe, Phillipsburg, N. J. MISS HANNAH DUNSTON. sixty-three, sister of John Dunston, proprietor of Jack's Restaurant^ Sixth Avenue and Forty-third Street, died last night in Bellevue Hospital of injuries she suffered when she was run down by an automobile Wednesday at For?y first Street and Broadway. J. ERSKINE NilLLS. seventy-five, for more than fifty years one o? the leading pharmacist, of southern New York, dud un? expectedly at his heme in Middletown, N. Y., yesterday. He ia survived by his widow and a daughter. MRS. AUGUSTA HARRIGAN, fifty-nine, wife of Dr. J. D. Harngan, of 114 Willett Street, Jamaica, L. I., died of heart disease wh?e attending a meeting last night of the Daughters of Isabella, of which she had be?? elected vice-regent recently. Sho Is survived by a*w Juubaad, two sons and m daughter. BIRTHS HOSTETTBR? Mr. and Mr?. 0. B. Laughton Hostetter announce th? birth of their ?on, O. B. Laughton Jr., Homowpathio Hos? pital, Yontow, February 15, 1920. MPTON?Mr. and Mr?. l?m I. Llpton (ne? Botella Lakin), 4 Thoma?, P'ao*. N?w Rocfaell?, N. Y., announo? th? birth of a daughter, Bay Selma, Monday, F?bn? pjey 16. BUMNER?Dr. and Mm. Abraham J. Sum ner, 1681 President at, Brooklyn (nee Au? gusta 8tolo?s), announce the arrival of a daughter, on February IS, at th? Lying In-Hospltal. 7 Engagements ROBEN8CHEIN?BPSTEIN~Mr. and Mr?. Bernard Epstaln, of 789 Wwt End aye., announc? th? betrothal of their daughter. Mildred, to Matthew Ro??n?cheln. ????ft Mr. and Mr?. Ieadore Bo?ensch?ln, of 783 West End a*?. Recaption Hotel Biltmor?. February 22, from ? to 6. No card?. MARKIAGES I __ MAYER ? BIERSDORFER ? February 12. 1920, Mary Slcrsdorfer. daughter of Mr. and Mrs. Michael Slcrsdorfer, of New York City, to Elmer J. Mayer. SIMPSON?KEITH?On Thursday, February 19 1920, at the winter residence of the bride's parents, Thomasville, Ca.. Lois Pickering, daughter of Mr. and Mrs Boudinot Keith, to Lieutenant Colonel Clyde Vincent Simpson. U. S. A. DEATHS ! AKER?On February 17, James W.. beloved husband of Nettie Aker. Funeral from 729 10th ave., on February 20, at 10 a. m i ALLEN?Suddenly, in Philadelphia, Febru? ary 18, Claudia Cooper, wife of Edward P. Allen, of Stratford, Conn. Notice of fu? neral later. AMMANN-Meta S.. on February 17. Fu? neral Friday. 2 o'clock, from corner Cen? tral ave. and Tuckaboe rd., Yonkers, N. Y. Interment Woodlawn. S ASHLEY?William -, Frederick, husband of Jennie Steuart. of Albany, N. Y., and father of William F. jr., Robert W. Clar? ence J.. Helen Terry. Alice M. W. H. and Giaco S. Ashley, on February 17. Serv? ices THE FUNERAL CHURCH (Camp? bell Building), Broadway, at 66th ?t.. on Friday, February 20, at 2 p. m. Albany and Washington (D. C.) papers picase copy. ' BEDELL?February 18, 1920. France? V. Bedell. Funeral at Mt. Kisco, N. Y., on February 20, at 2:30 p. m. BOARDINGHAM?On February 17, 1920. Harriett M. Boardingham. Funeral at Trinity Church, on February 20, at 2 o'clock. BREMSY?On February 17. Lillie Bremsy, wife of Max. Funeral from 208 Lenox ave., on February 20, at 10 a. m. BROSS?February 17. 1920, Helen Brosa. Services Friday, 2 :30 p. m., at Weatwood, N. J. BROWN?On February 17, 1920, Rev. Robert A. Brown. Funeral at St. Mary's Church. Burlington, N. J., on February 20, at 10:15 a. m. Interment Easton, Pa. ! BUCHANAN?At 407 Warburton ave., Yon? kers, February IS, Thomas S. Buchanan. Funeral February 21, 2 o'clock. Inter-, ment Woodlawn Cemetery. ! BURKE?On February 18, Robert Thomas. Funeral from 69 Perry st., February 21, at 9 :30 a. m. Interment Calvary. CORNER?On February 18, 1920, Elizabeth Ward, wife of the Rev. Charles P. Corner. Funeral at 947 St. Mark's ave., Brooklyn, February 20; at 2 p. va. . CRANE?On February 18, 1920, Michael Crane. Funeral from 433 West 124th st., Friday, at 9:30 a. m. CUDDEBACK?George M., wife of Myron W. Cuddeback. Funeral Friday evening, at 8 o'clock, at 1740 Clay ave., Bronx. Interment at Cuddebackville, N. Y. i DAUKS?Charles M. Dauks. Funeral 2 p. ? m., Friday, from 247 5th ave:. New Rochelle, N. Y. j DEE?On February 18, 1920, Frank E. Dee. Funeral at 58 Rose st.. New Rochelle, N. Y.. on February 20, at 2 p. m. I DEVLIN?On February 18, Mary Devlin. Funeral from 828 2d ave., Friday morning. 8:45 o'clock. Interment Calvary | DUFFY?On February 17. Thomas Duffy, husband of Nora Duffy. Funeral from 859 Jackson ave., Friday morning, at 9:46 a. m. Interment St. Raymond's Cemetery, Westchester. : EGAN"?On February 18, Nora Egan. Fu? neral from 212 Grove st., Plainlield, N. J.. February 20. ELLIOTT?On February 18, Barbara L., wife of James Elliott. Funeral from 2432 Dorsey st., Bronx, on Saturday morning, 10 o'clock. | FAGAN?On February 17, at 64 East 121st st, Mary E., wife of Bernard Fagan. Funeral Friday, 9 :30 a. m. ! FARRELL? On February 17, 1920, Kather? ine Farrell. Funeral from 239 North st., Jersey City, N. J., on February ?0, at 8:30 a. m. FOSTER?On February 18. 1920. at the French Hospital, Ethel, precious daughter of Edwin D. and the late Mar? Phipps Foster. Funeral private. GALLAGHER?Feb. 17. Joseph W. Galla? gher, husband of Helen Gallagher. Fu? neral Friday, 9:30 a. m., from 107 East 127th st Interment Cold Spring, N. Y. - GAST?August E., husbnnd of Marv H at 70 Halleck ave., Brooklyn. Interment Fri? day, 10 a. m., at Mt Olivet Cemetery. GEHNRICH?On February 18, 1920, Her? mann Gehnrieh, husband of Magdalena Gehnrich. Funeral at 857 Fresh Pond rd , Ridgewood, Friday evening, 8 o'clock. - GERICH?At Elmhurst, L. L, N. Y.. on February IT. 1920, Emil H. Gerich. hus? band of Adele Gerich. Funeral Friday a!. 2 o'clock .from 116 Judge st. Interment Lutheran Cemetery. GOLDEN?On February 17, Mary K. Golden Funeral from 120 East 83d st, February 20, at 10 a. m. GOULD?Margaret Eleanor, widow of Will? iam B. Gould, Thursday, February 19 1920, at her residence, 128 Montrose av.] South Orange, N. J. Funeral private, Saturday afternoon, February 21. GRIMES?On February 18, 1920, Lillian wife of Edward Grimes. Funeral from 113 West 105th at, February 20, at 9:30 a. m. G?NTHER?On Tuesday evening. February 17, Frederick W. G?nther, beloved hus? band of Caroline McCoon G?nther and son of the late John Charles G?nther Mineral service at his home, 144 West 72d st., on Friday, February 20 at 2 o'clock. HANDRICH?At Lakewood; N. J. on Feb? ruary 18, 1920, August Handrich; husband of Gertrude Handnch. Funeral on Satur? day, 1:30 o'clock, at 38 Beekman pi. HARLOW?Richard, on February 18 Serv .ce. THE FUNERAL CHURCH (FrankE. Campbell), Broadway, 66th st., Friday 8 p.m. HART?On February 17, Mary Hart. Fu? neral from 229 Wilkinson ave. Jersey City, on February 20, at 9 a. m. inter? ment Holy Name Cemetery. Jersey City - HASTINGS-At East Orange. N. J.. on Feb. ruary 17, in her 74th year. Frances Wood W!dow of Samuel W. Hastings. Fu?era private, at Bridgeport, Conn. u"e?' : H*?n.?1LET-]Iarry A- Hefele- Funeral from n .tsw" aVe- *rronx' on February -0, at 9:30 a. m. Interment St. Ray? monds. ' ? HENLY?George, on February 16 Korvi?.. THE FUNERAL CHURCH (Frank F Campbell), Broadway. 66th ?t. Frida?' 1 HIv^f1E(V;?n Feh?*ry ?? I<ena Himmel, i ??..- p ?rry- Funeral at 7'u Riverside DEATHS HINDLEY--On February 17 Ralph Him ley. Funeral at the Presbyterian olarrt corner of Noble and Lorimer st* Broo' lyn. on Friday evening, at 8 o'doei HOFFMANN?On February 17, ljig? ??" reaa Hoffmann, 41 Broom? st., ?ktonn??' Funeral Friday, 9:20 a. rn. lt,T,,? HORAN?On February IV. 1?20, Mary M Fanerai at the Church of the Imniachin. Conception, Ttickahoe. N. Y.. F-bruar? "? 10 a. m. " W' JOHNSON?Cornelia E, .Tohr,M>n. fBi>?J at 8727 114th st.. Rie&mond Hill. <,? j?? day at 8 p. m. JOHNSON -On February 17, 192* rjw? E. Johnson, husband of Sarah JrfS* Funeral from 883 East 175th it fT??? ft:;:0 a. m. Interment ?* lllihu!?' e Cemetery. JOHNSTON?On February 18.1920 Will? H., husband of Erneline Kendall ,?ohr?i?' Funeral at 125 Crescent, ave., Lsoni?, \ J., on February 20, at 2 ?30 p. m. KELLY?On February 17, Mary, w:f* 0f ?.. lat* Daniel Kelly. Funeral from H333 p?z Independence st.. Borough of Bronx ?y? ruary 20, 3:45 a. m. Interment Caly'sry KELLY?On February 17, 1920, Mary KeIh." wife of James P. Keity Funeral f?,^ 4? East End ave., on Saturday, at 9:30 ? B Interment Calvary Cent? KIP--Henry Bple?, at Palm Beach. Pi? February 19, 1920. in ti.'- 18th year <,f (., age. Funeral at Church of the (??aven Rest, Tuesday, Februar/ 24, at 14 a. rs Interment private. KLEIN?On February 18 1920, Alonio, Klein. Funeral from 509 East 8-itb ,t Saturday, 10 a. m. ; KO8TER? On February 18, 1920, Hear, Koster, husband of Sophie (". Rapp. pu'. neral on February 21, at 8 p. m , jj? Bedford ave., Brooklyn LAWLOR?James Lawlor. husband of Elii?. beth Lawlor. Fu?ara' from 553 ?.d av? February 20, at 2:30 n m. Interinen Calvary. LAZARNICK -Amelia, wife of Morris Li.. arnick. February 18. Funeral frort 3? We?t 109th ft.. February 20 10 a. m. LEADER?On Febi IS, Harriet ? Leader. Funeral i ri wening ?t o*ciock. at 1260 Nel on ave Bronx. LESTER?On Tuesdaj Del a Lester }... neral from 14 East 3Uth st., February JO at 9:30 a. m. 1 LOUr.HUN-February 18. 1920, Mary A Loughlin. wife of John Louithlin. Fa neral from 123 West 19th it., February 21, 9:30 a. m. MMDONALD?On February 1?, Robert Ero rrW husband of the at' Mar ar-t Mt Donald. Funeral frr.m residence of Mn. E. Babcock. 469 Chauncey su. Brooklyn. Friday, - p. m ?TNICHOLS?On February IT. 1920; Jottph ' L. McNiehols. Requiem ma-s on Fridiv at 10 a. m. at Holy Cross Church, Church ave., near Rogers. ' ? MACK?Wednesday. February 1?. 19?0, David Mack. Funeral f.- rn 65 Bank rt February 21. MALONEY?On February 18, 1920, Thorax W. Maloney. Funeral from _'-ty4 Morr.s ave., Bronx, on February 21, at .':30 a.m. - MATTHIAS?On February 17. 1920, Anr.a widow of John W. D. Matthias. Tunera at 988 Decatur st., Brooklj on Friday evening, at 8 o'clock. MEYER?Huro. on February 19. Service?. THE FUNERAL CHI RCH 'Frank E Campbell), Broadway, 66th =t . Sundaj. 10 a. m. MILLS?at Middletown, N. V . February It. 1920, J. Er?kine Mills, in bis 76th year Funeral service at his lat<> home, ?5 High? land av., Middletown, N. Y., Saturday afternoon at 2 o'clock. MULLINS?On February 17. 1920, Elizs beth Mullins, wife of the late John T. Mullin.s. Funeral from 1106 Garden it, Hoboken, N. J., on February 21, st 9:2>> a. m. NELSON?On Wednesday, February II, Edward Delavan Nelson, son of Edward Delavan and Susan Blanchard Nelson ar. 1 beloved husband of Martha W. Nelior Services at St. James's Church, Madi-ou av. and "1st st., on Friday at 11 o'clock Members of the Fraternity of Delta F<; will meet in the school room at the church at 10:40. Interment private. Kindly omit flowers. OAKLEY?On February 15. 1920, Kate !.. Oakley, wife of the late Charles S. Oa ley. Service on Friday at 11:30 a. m., t: 671 Eighth ave. O'BRIEN?On February IX. Mary O'Brir Funeral from 431 West Forty-ninth st.. on Friday, at 8:30 a. m. Interment Calvar; Cemetery. OLSON?On February 17, 1920, Adelin widow of Charles Olson. Funeral from Arrietta st., Tompkinsville, S. I., on Feb? ruary 21, at 2 p. m. PENNOCK?Or. Thursday, Februsty IS 1920, at his residence, Standish Arm? Columbia Heights, Brooklyn. Jerome H Pennock. Notice of funeral hereafter. PENNY?February 18. John A. Penny, hus? band of Catherine G. Penny. Requiem mass Saturday, 9 a. m., at Annunciate: Church, Convent ave. and 131st st- In? terment Kingston. N. Y. REES?At Wiiliamstown. Mass.. Februar' 18, 1920, Byron Johnson Rees, hmband .-' Edith Rees. Funeral at 11 o'clock, Feb? ruary -'0, 1020. in College Chapel. SCHRODER?Alva Hendrickson, wife c: Robert John Schroder, Tuesday. Funeral Friday, 2:30 o'clock, from 125 Atlante st~, Keyport, N. J. SHEA?On February 17, Mary Shea, u-ifecf Dennis Shea. Funeral from 313 East Eighty-eighth st.. on Friday, at H:,*o a. m. Interment Calvary. SHEEHAN?On February 17. Catherine Sheehan, wife of Patrick J. Shethan. Funeral from 21 Harrison st. Interinen: Calvary. 8INGER?On February 17. 1920 Mary C. wife of Charles Singer. Funeral from8511 8fith st., Woodhaven, Febi .... , 20, at ,,; a. m. SMITH?On February 17. 19: Phillip Em bry Smith sr. Funeral at 521 Monrw st.. Brooklyn, February 20, a) S p. m. ? STYLES?John Emory, husband of Sar?n - ai ,: ..: r i : , .al . - M. Church, corner Reid ave. and Monroe st Brooklyn, on Friday, at 2 p. m. lniermar.'. Greenwood Cemetery. SWEENEY?On February 17. Mrs. Patric< Sweeney. 2f>8 West 154th st. Funeral Friday, at 10 a. m. TAFT?February 17, 1920, Captain Thomas Taft, husband of Mary G. Knapp T??; Funeral at the Presbyterian Church. Co?" wall-on-Hudson terment Woodlav n Ci meterj . Newbuifh " THOMAS?At Passaic, N. .1.. Tuesday, f* ruary 17. 1920, Eklith Howel) Thoma Funeral at 49 Albion st.. February 2C ?: S :13 p. m. WALSH?On February 17, 1920. W*> Walsh. Funeral fn>m 904 Grant ?ve Bronx, Friday, at 9:30 a. m. WALTER?Alfred N.. February 17, 1?* husband of Jessie Baughan Walter. *u' neral Friday at Newfoundland, Pa. WILLIAMS?Suddenly, on February IM' her residence, 164 Sterling pi.. Brootj?. Henrietta, daughter of the late Willi?1" Hilton und Nelly Bower, Williams. f> neral Friday. February 20, at 4 p. ??? *"' above address. WILLIAMSON-On February IS, 1920, '?? : zett ? Dunionr Willian m, wido* " James Williamson. Funeral on frii" evening^ at 8:.';n o'clock, at M Highl??1 ave., Jersey City, N. J. WITTE--On February IS. 1920. Catherin D. Witte. Funeral at 51 Turner pi., f& bush, Brooklyn, on Friday, at 8 p. ?? ' WOODHULL?Mary A., widotv of J?*? Woodhull, at Craigville, N. Y., on Feb? ruary 17. Funeral February 21, at l?' o'clock. ZIMMERMAN?At Akron, Ohio, of P??* monia, February 16. 1920, Joseph Jr., n* band of Mabel Markle Zimmerman ??a son of Joseph and Ida Weaver Ziinmermi-'j in his 29th year. Funeral services ? Akron, Friday, Februarj ^IIP* . , "CAMPBELL SERVICE? ??2^ S? makinJn S^?TJ that entcr ?<"> the *g. I Year.' .u?n, ?u '.? ^ ?f T??rty I I J We in,,;?- ?*?*d?ly expanding. I f I FRANK E. CAlvrPRPTTT I I y the funerXl ?hi?r?rT? l J i Broadway at 6#? '^Sf ^"T ffl OCEAN VIEW MAUSOLEUM In cemetery beautiful. Greater New York. Complete?ready for ocoupancy. Crypt? and niohes for aale. Booklet and particu? lar? ??at on request. N. Y. Community Mausoleum Construction Co., No. &0* Tira?? Building. N. T. Tel. 7471 Bryant Luckings, Bender & Schutte. 1* V.NDFRTAKERS?Chapel & Show V-*>?? ?1 Amsterdam Ave. TeL J?*_$!?*H!!S ..... T^ WOODLAWN .CEMBTgg^. ?3d 8t. By Harlem Train ant b* **?" i*t? of ?mall sis? for ?al?. _ J Ufflca. ?0 ?a.i lid SUAI -*