Newspaper Page Text
THE SUN, SUNDAY, OCTOBER 26, 1913.
STUDY THIS PRIMER ! FOR THE INCOME TAX, TiTiMirv Dc'itiirlincMit lines' Pir-l I. covin on C'nllcftinn n( Source. trust company, fte which Ii xvlthhoMlnR such tax mutiny Any ioipoi.iiiom, oollrctlin; Hi'i.ni) or person llr( icti.i.ni; t r cm tlx owner anv Inteiest coupon nr onlus fin the roller Hull of roistered ll.tcrrst an. I to whom the nrlllktite ithovti innMiieil .for tin iMIW'leil, sllOUld e,tlle till pcrtlollN till-' del litis Hiirh miliums nr otihrN fur r.rl.. trreil Inteiert In MitixTit t'turlly istiibllsh their lileinln 1 1 S IIAKDKST OK ALL Ilniiilliolilcr-i llnvc IJoprn sibi I Ity df l.nokini: Out for uy KNriuption. u I- -t'e 1 (V r' I' n. t i p T if w a n. e e 'ii hp ' -V I -el: ' h -..tin, Oct IT.. ThP Treasury mi" t s lomf luomised rcitul ttlons u ! Hi'- III ei!,it, to tin- Inenni" ii' i.le inihllr tixiilKhl. It turns ih.'t this production l nnl - '.-talment of Hie Iepartlilcnt'i i ',,, In tuj til" Income tin i "f Hie th lluhtfill inter eve. i' ire in store foi the income ia. i. i.e i; I ,i i vfil ftmn Hi" f ,,t th.it It' ii 1 1 " n- 'him , Owl word for the i nt m explain one fintuic of the -I'll t 0 Sleil to-ii,iy ilp.il alto- i i !'ie coll. oil. ui nf the tax a' . .' nf liK'uuif fmiii Interest on .e tu iki p. ilmlt nf trust aii'l .it.itient. m- tti.it thin it the moot rompll ' i"ire "f the Income tax law ami Me ili.it h.i eailMi'il the greatest ' and t .infusion, not only among ' - i'iit among corporations, i a'i I ntliei hwlnett uniscrtiH that i ire. I t,, HlihhoM the 1 per cent. :. ami pij It to the ttnvrne i 'it p.-ii.tltv to being prrsonall.v i I ..x ! Hi k i tas of incomes t to '.'. I at the source whether or not r ' to f 3.no)i (the amount of the 'i 'ir a K.tiRle peron), or M.ooo !.ii I'M' option for a marrleil per-T'-e -cp.tilbt1itv foi saving the r cvi upon the t.oml owner lum '.ir s entitled to an eximption. Mii.lerhm the I.i'kiiii. F-m i.. man who owns a Until or tun V o . a' ,.iii thtee coliimnt nf Interest. -: ion! lit. ami If he want really In i-t' i . 'tiptruotloiit he may have to l th tun or three times. I'i- I' the rulings of the Tieasuiy IV ii. tu. li' fie rorpnratlons are to deduct ' "' ill toupoii ot order? fur leg. M. 'f. I itteieM uhn ll bear leltlllcal.'S nf iripIi.(. Msned by the bond owners, i -it n.'i that the coupons do tu.: . e .itt.i he.; to them thce eeitlilratet .. ..M'lerKiwp , will be the duty of the 1-jt bank or collecting agency that re- n' toe coupon to deduct the tax and av it to the Government. 1' the Itttpr case the hanks and col t .1 ; ate. n les are obliged to attach c t in it.H giving th name mid uddicM ' ie owner nf the coupons, nr If the V'l in nut Known the nume uf the per- -in pre.- ,t'.np th-m fur enllertinn. T ie tax iK nut to he withheld on coupon wintered Interest maturing anil pkv " "'fore Maich 1. 1913. The Pictlun f tie It IV lequlllnc the' ItllholdlnK nf tax at tin tnurr" does riot en Into t tint I Nnteniher I next. Tli" puliation N further eomplleateil ' r t ie taxpaei- throush the fail that tin Vreaur Department Ii.ih l.een ohliced to . oi'' an emerRetiey nuapuie because of ie brief pirlod that remaluN before i priiatiulis will he forced to withhold 'e tax Man, roupiin! payable on November 1 re t;reml In tranlt without the pie- n!. . . e, .Ho:it s. In rases of this s.oit ' TteitMitv DeiMttment has inesorlbed sp' ' tertitlcite for which the retu- ".Mcttts of ownership may be sub- - tiitt I w th the dfbtor corporation by i bund owner at any time before Febru- I lull and the regular exemption btft led Her. ue th- Instruction; In full, with ' f ilms of the eertittcatep as given out v tne Tnasur Department. (The mb- nl lp hi Ll.icl, txpe are In the oftlci.il ' ub!i. jtiun ) Tut In lit- Deducted at Source, I' ii - J ie imome ta.x law enacted 'Vi . .r 3. ltil.t. a tax nf I per cent., Ue.tlR. itc I i' tue law a the normal tax, thall '.clii' ted at "the source." beginning N n. i n, r I. 1513, from all Income ac i n; and payable to: hi livery cltUen of the Unltd States, i- i. .- rehIlnB at home or abroad, and i ' l:irr person residing In the l.'nited "i t.ioush not a cltlen thereof: i nia be derived from Intetest 'ids and mortsages. or deeds of if - other similar obligations, Includ - i j pment trust agreements and rc ertifliMtes of corporatlonu, Joint ' 1 mr-mles or associations and In .' companion, although such Interest - amount to 13,000, excepting only e est upon the obligations of the ' ' I S'atis or Its possessions or a State i 'l.t'ctl subdivision thereof. T ii r-n "debtor" as hereinafter used t' ' 'instrued to cover all corpora ' " m i,i stuck companies or assocla- 1 Kturunce companies. "hen lat Shall Or Withheld by Debtor. Fm ie purpose of collecting this, tax on - i ii ii a .iii.l registered Interest orlgl "'' , '.r p uahle n the I'nlted States the hali be the debtor (or Its paying ' i 'lie I'ni'ed states), which shall 1 the tax whm sumo Is to bo with- .t. 1 no other bank, trust company, ii' ig firm or Individual taking coupons 'lection or otherwise shall withhold hi 'Xx thereon, provided that all uch ipr n- orders for registered Interest uni -tnled by certificate of owner- -ried 'he the owner) of the bonds , ' v ilch the coupons were detached. i- certificates shall bti In the forms if'er prescribed and a separate cer ' hi '.to shall bo inado out by each owner ' ' 'Mis for the coupons or Interest n fo each separate Issue, of bonds rations of each debtor. V-hen , Sbnll lit- Withheld h, rirt CollertlnB Altenry. ' l '.eer, the coupons are not ac 'i '" i by certificates as prescribed fn llrst bank, trust company, ng Mini nr Individual or collecting I'relvlng the coupons for rollec- 1 ntlnrwlse Khali tledurt and with '''! the tax iiml shall attach to such "'til s Us own rertlllrati, giving the ai.d address of tho owner of or th" I 'rtrin presi ntlng such coupons If the " not known with a disciiplloii i" 'onpnns, iiIhi setting forth the fart il"'. nro withholding Dm lax upon ' i. wlieieiipnn the dtbtor shall not ' withhold the tax on said coupons, h lieu then of shall deliver to the mucin the certificate of such bank, r)tneii nf lteKlstere,l Inteie.l b lttiturs, A debtor wluiM' botliN lll.lj be ri glsleli d, noth as to prlncipnl mnl Intel-. st, hIimII deduct the normal lax of I p. r mil from the Hcrrtllng Inleie-t on all boiids hefora sending out checks for said Inteirtt to rtglstered uwnets or beloii- paMiIK such Interest upon Inleriti ordi r.t signed the tifflstereil holdeis nf said bomls until there shall be nli.l witli sold il. bt.ir or Its ilsrnl agent land i,.it l it, i than thlity days uior to Man-h. i, thintiKh whom said Inteiest u . ustoin.n llv paid, tlir lllllier rel tltliatl'S l.tlllllllg eXetltptlnn ftoiu liability to 1 1.1 uix iln In rein piu lldcd, exeiiiled as follows. My H litlzen or leslibpt or the fulled Mates, the bona tide owner of the legls tend obligations, who inn i laiui I'XHnp tlon under paraginph ('. sirtinu 3 nf the l'Cderal liirome lax law, or lly rorporatlons, J,, lot stock rnmpatiles, nssnclatlont or Insutame iniiipanles ni ganlzed In the t'nltnl Mutc, nr niganlnii. tlotis, aspiiclatlnliK, fnttt inlties. a... which ore either taxable or exempt from taxa tion as protlilcil In paragraph (i, sub division . of the art, or My ii liomi llde resident mid cltlen of n fnreun country claiming exemption as sticil. Detlumit loo nr I'lteal Menele, The "debtor" inn iippmiit truing or tlsral agents to net tor It r niattus per taining to the cnllecttnns ol tins t l.X lllinll tiling with the collect f int. mnl n venue ror Its district a pinpet notue nf the appointment or such agent or agents, t'rrtlllcnlca t litliolnu llteliiiillou. If the own. is of the bnpds are mdUi duals whn are cltUi lis nr t.Mdents of th. L'lilted States the afutfpald (enmcatis shall aciompany the coupons oi, with li pped to the ml, irst on icglst'-ted bund-, shall be tiled w.th piv.r nf said Intenst, and such i ertltlcates shall describe the Ixinds mnl show the ainmint ot coupon" attached or the amount of Interim due such owners on legtsteitd lioiul.t and the full name and adiln of the owners, and shall also state whthei thc claim or do not then chum exi mptinii from taxation it the suture provided for b panigiaph (' nf sectlun 11 of the 1'ederal li.funie tax law (I3.H0O and uiidi I reita-i condlt'oiit 14,1'ini) is to the Income t. piesented l such coupons oi Inteiest. Tho t er'tlncates shall alsi show the amount If ati nt xciupt.nn claimed and tl.e date nf Kinatiii, . The foi in uf ceitltbatts ti he ttt-il for this pin pose shall b- stibtaiitlally as follows l-'orin of ( erl lllrnte. 1 do polemnl dniare that I. , a cituea or ttsdt-nt of the 1'iitK-d Mates, and siding at --. am the owoei m f Nmds uf the den., mill. tin nt uf each, nuntheio if the (name of d.bledl known at t particular issue of bonds I, fiotn which weie deia -tied the ,iccompaii lug t oiipoitp. due. i;i', -amounting to t , or upon which then manned , i:n , $ of i.visttied lnt( r si. 1 do i do nut) now l,ii:u with respect to the Income repiesent.d b said interest the benefit of a dtduitlon nf 4 allow id undei paragraph f. en Hon 11 nt the Federal liuome tax law. .N'.nne . Date , 101 . Address . Wheiieier Inteiest iouj.'a', ai i omp.inied b a ceitilicate nf an liidhidn.il wic. is citizen or resident of th- I'nlted States, as tfuit.il.l. are presented to a debtor or its listal an. nt tor payment ut whenever inlei.st is payable tu such itidivldu.il on a bond I eg. M red as tu bnth pinulpal and lllteicsl, the debtor or its lis al .iirer.n shall deduct and withhuld tue amount of me uoimai lax. e,.pt in II xlem that exelnpiiiin claimed in the . eriillcitv f own,'. -iiiip in -he form riei,. (,,,,, :.n,., Wheie toe nr. rest In be p r. 1 i. tere.l the same form of ceitlll. tie -h.,;, p, Usui where exe'llptlons a e la.Ml.d. ,. epl that It shall .,e tiled with th, ,. ..t... ,,, least live d.is befuic the due .1. . o -u n Inteiest. Il hoot Mmii'd, These lertulcates must 1.,. sU nd e. the claimants with t.teii toll liaim and 'con t.llr t.'ieii pott ..til. . md stieet addrcs also the date w h. n .gii.-d Duly authorized .incuts, trustees a. ting In a trust capacit), a..-. ma sign such certificates foi the inrsons ,.i whom lliev act. llrKittilsnlionit Whose It.lerepl I IIU. pons Arc .ot Tnlril nt Source If tin owneis of the bonds .ue .oporn Hons. Joint stock compauier. asuji i .Hot s or Insurance compalil, s organized in the l'lilted States, no matt, r how ri.ateil or organized, or organizations, assm lationt, fraternities, Al... which nr.- eith.r taxable or extnipt fioni taxation as prinnbd m paragrapli (i subdivision A of in.. ... t th,. debtor Is not n-quircd to withhold oi it. -diiit the tax upon Income il.nve.1 fioni Interest on such bonds provided coupons or orders for Inlerist from Midi bonds shall be accompaule 1 by a ceitilliate of the owners th. rtsjf certifying to such ownership, which certificates shall be tiled with the debtor whui such coupons or in terest orders are presented for payment. Such certificate shall he substantially In the following form : ( ertlnenle to Hp I'ornlplieil hv Or Kunlsallon .Not !nhjrct In Tas on Interest 1 do solemnly .1 (name), the (give nitlrl.it position i of the (name of organization) a (ch.n actcr of organization) of (Slate) locaud nt (post office address), which Is the owner of 5 bonds of the denom ination of I - each, numb.rs of the (name of d.htor) - - . known as (describe particular Issue of bonds) - , bonds from which were il.-tacli.il the in companylng coupons, due . Il'l , amounting to J or upon which then! maturrd - -, 191 ; 5 of i.glslered Interest, which under the provisions of the Income tax law of October ,1, 1S13, Is ex empt from tho payment nf taxes col Irctable at the source, which exemption is hereby claimed. Name (official position), of (n.inie of organization) Date , m . Address (post office) This certificate must he signed by the full name of the organization, slating Its place of business, and by the president, secretary or some other principal olllcer of the snld corporation or organization duly authorized to sign same, together with tho data of execution. Ilotr 'iiIIppIpiI When .nl Aceoio linitlrd by the frrt I licit I e nf (Mvner! Where coupons are not accompanied by the ownership certificates thu foi in In oe executed by the first hank, trust company,1 banking llrm, Individual or collection agency receiving thu same for collection or . otherwise, which must accompany the con. ! pons or Interest ordcis, shall lie Milittitii tlally as follows: I (name) of (olllclal position) of (the hank or collecting agency) of (address) do solemnly diclaie that have purchased or accept. i for collection the accompanying enupnus amounting to I , and which coupons were detached from I of bonds of the (name of dubtoi ) and that we re. celved said coupons or orders foi regis tered Interest from of and that no i ('ii! (1 ra 1 1 of ownership iiccnni panled said coupons, and I hereby ac knowledge ii'spunslblllty nf w llhhuldlng theiefi.ini the normal Income lax of I per etui, in accordance with the ngiila. Hon' of tile Tieasuiy Dep irlment, .N'nille Ailill ess Date , I'.i I This certificate .-hull he datrd utd at Source. lime that I mmmmmmm dc j wise woman i jr m mmsm Be A Wise Woman! Buy Your Corsets (or a Purpose Changes in fabrics, fluffs, slashes and hobbles come from Paris and may be accepted or rejected with little reference to health or any other permanent consideration. BUT If s Different With Corsets! Ufa be SENSIBLE. The human bodv hasn't chantrerl in shape or needs. Regardless of fashion, the "female form divine'' requires hygienic support and MORE THAN EVER NOW, for the dangers of ill-fitting or non-supporting cor sets are actually increased by the advent of the "natural figure." The Nemo Hygienic Corset Service is Indispensable To Meet Existing Fashionable Conditions This Way: 1. The inevitable long corset-skirts are made flexible and com fortable by the durable semi-elastic Nemo fabrics, which are GUARANTEED TO OUTWEAR THE CORSET. 2. The desired low-bust models are made full and easy by the Nemo "bridge" construction, which insures free breathing space, and freedom from pressure above the waist-line tops of steels don't "dig in" when you bend. 3. Durable bands of LASTIKOPS semi-elastic fabrics reduce hips and thighs: support the abdominal walls: prevent harsh pressure anywhere, no matter how tightly the corset is laced. Here's a New Nemo Model You Ought to See: NO. 512 THE NEWKST LASTIKOPS CORSET, for tall or ax-erBR- full fifrurt'si protluc ejt pxtremo reduc tion, all around, below the xvuist lino. Extremely long ekirt; broad bands of semi-elastic Lastikops Webbing across thiphs and lower hips, thf new Lastieurvc-Hack. This triple REDUCTION also Rives a triple EXPANSION when fented Bplcmlid style and perfect ease. Fine white cuutil, sizes U0 toiV) $5.00 LinSHAPINUl If you have a full, large figure, and want extreme abdominal support from underneath, try Nemo No. 523, at $5.00. If you prefer a model that will gradually drive away abdominal fat while giving you a fine figure, try improved Auto-Massage Corset. No. 356, at $3.50. I f you want good abdominal support with wonderful reduc tion of back and hip, look at Nemo No. 506, at $5.00. If your upper limbs are thick and heavy, you'll find relief and comfort in Nemo No. 409, at $4.00.- If you desire a fine reducing corset, giving excellent abdominal support, with low bust and very' long skirt, try Nemo No. 322 or No. 326, at $3.00. Many other models. Ask your dealer. Select Your Nemo with the Utmost Care, and DON'T Get a Size Too Small! Uarn to SELECT, FIT. LACE and WEAR Your Cor.et CORRECTLY. The Nemo Hrgienic Fahion Mag mine, Jutt Out, Mailed Free on Request. Nemo HjrfientcFahioa Institute, N. Y. elKiicil b anil nliall Mute the .uMrcm f the corporation, criMiiu.it. collect .ns aKcnc or person ithiiolilliiK the tax n.th full n. tine anil aihlre.-- il i ertillcales una!! be Inches wlile ami 3 ., uicheK from top to bottom, anil prlnleil on paper roll cspiiliiIliiK 111 welcht ami tixture to plaz. il limiil paper. 1TM' about -i pound! to the ream of r.oo i-liccto. or white writing paper. J13S. about 3- piiun.lh to the ream of fiOU sheet, anil the p. rMin oi rot poratlon first mrivini; roup.niK for collection .shall wlte or stamp hi or It j. name anil ail ilren itiul tl.tte on the bark of .i. cer tificates. ) I'llllll lliilll.ltl of erllll. Ble.. Tile llcblill HI p.l II1K Altetit.s sll.li. ill llcr all icrtittiatcM with the I it t of nan ami lulilr. fn-r of thoie for whniii tlv ta has 1h. ii itliln l'l. slum Pic .'itnuiintM ,im re.iuli.il ti law. to the oi'.hclor of In t.Tiial r.M'iiiie for their ilKrict on ..r before tho t'Aetitieth day of the tiiontti suocccilltu; that In Mlllch salil cci titlcat. s were icciveil b them. Interest line Iteli.rr Alnrrh I. IIUM. The ta .shall nut be wltliliicl on foil p.ms or resist, r.il luterct maturniK ami payable befoie MmIiIi I. t'.'lH. althniu;h pref. tite.1 f'i pajmeiil at a later ilate License lleiOlre.l for I olleelloo of Income Tin I'roin I'tireltsn C'outilrlea, All pcrh'ins. Ilrins or ciirporatioioi mi ilei taUniK l'i' h c. . i in mixta 1 1 Hi oi profit (this llielll.lfN ll.ill.ll.lli: e. flier be .i ,,f puichasu oi coll. etion ) the collection uf coupons, cliei ks ol lulls of rxihamte for Ol' 111 p.l.Mlletll of IllterehJ upon llllllils Issiieil In luieicu untunes ami upon fin elRii mnilKolfes or like olillKatlons, ami for nii ilUlilemla upini stock or lnt,cst upon iibllttatlotis of forelKli lOtiioiatloitH, ' associations or Insurance companies en Rafteil In biulness In forelttii countries, are teiUlre.l by law to obtain a license from the t'oiiinilssiniier of Intirii.il ltee nue mid to Rive boml In such amount and under tuih coiiilltioii.s as thu Coiiiinls slnner of Internal lteenuo may pre scribe. By Whom Tn In Wllhheld. The licensed p. rsiin, llrm or corpora tion trst ncelvlni; .m. nch forelun Items fur rollection ot ot'iciiuse l.ul uithliol.l theiefiom the not mat tax of I per n ut ami w.ll be b'ld r snoii-bIe therefor He (the licensee) shall there upon Indorse or stamp then on the words "Income tax withheld b" (Bhliu his or tin ir name, nildr.s. and date), which shall be sulllclent evidence to ttle siib senu.'iit holders or imivh.isem fiom tin. duty of also wlthholdiiiK the Income tux If the size or imtuie nf such (otmoiis. checks. make It Impi actlcable to make said Inilorsemeiit us above, u statement IdentlljIUK th" Item on which tax Is with held and b.-irliif; said Indorsement mav br attach. il thereto with the same elfect as If the Indorsement was inaile dliectly then on t.lat of Tits I'olleetlont on Korelicn Iteitii, Such licensee shall obtain the names and addresses ot the persons fiom whom sinh Items ale i. reived and shall iiiepare'a list ot same and tile II with the follertor of Internal IteMMiue for bis district not later than the twentieth of the mouth next stir ceclliiK the receipt of such Items. The list shall be dated ami shall conlalii the names ....,1 i,.IHr..Ms,.u nf Die taxable nersons ami the amount of tax deducted and from wlnit source collrrti d 'rrllllriilc In Seeiire Tin l'.etiii tlon mi I'nreluti llents. In ibe . vent Mich coupons, checks nr bills or excniuiKe. aoove meiiiiiiiii. nr pres.iit.il for collection by mi Itiiltvlditdl cldlnilUK the benellt of the deductions allowable under paruKiaph (', section 11 ..r ii... I...!..,! l, ,,., it, i.ii law. such In. dividual shall be permitted to avail himself of tho deduction claimed upon sls-ulni; the form hciutofiiic prescribed for coupons payable In the United Htutes, mid no lux shall be deducted for the amount of the exemption so claimed ; or if such Items ate piesented by col poratlons, Joint stock companies or associations mnl Insurance companies oiKiiidzed In the I'nllnl States, the foi m of ceitilicate liefetofore pre scribed for such uiKitiiU.it Ions shall be used and In such instances no tax shall be deducted. In holli liistanris the licensee llrst re c. lvliiK such Hems shall i elaln such en till rales for delivery with the ss afoiesald lo the I'ulleclor of Internal Iteveiiuc foi his district mil hid r than the ili'lli of ll'c tiuinlb next sticci eiliiiK that In uhlih said ileitis wcie irrrlcnl and Willi u jp.i l lo Mild coupons-, rhrrl's or b'lls of xclriiicc s lid Hi ruse, shall attm h llieie lo tldrnllfyltii; the Items) or ludoise, or I ÞER&& 1 1 NTAIl FIFTH AVB, Furniture Decorations Rugs Colonial Period Furniture Oriental Rugs Perhaps no more fitting Furniture could be found for Amtrican homr than the beautiful and Hately styles in use during the Colonial Period. We art tliowum an exceptional line of the pure Colonnl tpe. includinii I our Poster Beds, Dressers, Chairs, Hah and Ltbtary Tables. Desks. Serving Tables, etc. Our stock of Oriental Rugs comprises only high .lass Leaves the dyes of which ve giumtce. 4V - - i sturp thereon the words, "Income tax , xeiiiptlon rUim.d thi'vuch' iKlvinc name ami addiess of li. ensee). which shall be stiff i i. nt evl.ltncp to relieve sube iiueiit hi'ldets in- piirchiisers from tee dutv of also w ithholilito: the tax then mi , The piovlsiiiis for collectlop of the tax on t'OelKH i.l'lm-at! "lis s.t forth In th.s serti .il ef the teculatli us Imludi-s the Intel, st upon all foittKti bonds, even i IhoiiKh the toilpiips ui.i be at the option of ih- holder, pavable in the United Mates , as well as in some foreiKM rountr.v. Aeetiralr Hecortl to Be Kept h j l.lrensee. All pfroin liceii.ed shall keep their ret oids in such manner as to show from ' whom t very such Item bus been received. ' and such records shall be open ut all times to the Inspection of internal revenue officers. I'entilt) lor llinlloo lo Olitnln Li cense, I r.illuie to obtain license or lo rompl) with i.vulai'.'t.s is punishable by a fine not exre, illiik- iS.nofl, (.r Imprisoiiment not1 exi.idlni: one .vetr or both. In tin- .1 1 t -lion of the .ourl Such licenses shall continue In four until levol-.ed Application for such lie. uses shall be made to the collectois ol Internal nve- nue for ilisfilrt in which tiny ale ens iMd In business and may be l-stied without cost to such pel sous as the commissioner , may uppiove nimn their tllliiK with the collector the bund herein piovhleil for. 1 All pei turns In making iippllcittlon to tlir colli i tor of Internal levenue lor such li censes shall teitlster thelt muni s and ad-, dtes-es and stain the nature of tho busi- ( luss In which 1 1 1 are .nuaiied. Such, iipplicallun for the license, accompanied , b) a pioper siuel.v bonil w In n both have been approved hv the colleclin. will be I ronstdeteil a siillli'lent toiiipllauce xx it It the law to enable the pet sous m.tkliiK' application to do bitsnii-s until 1'ebriniyi I, Hill, without Incurilm; the penalties luovidid by law for falluie lo proettrs the leipllled license I'eoilll) fur 1'ilUe Mlittenienls. If liny petson, for the putpos., of oh talnliu: iinv nllowitiice or r.sluctlou by vir tue of a claim for exemption, e.tlu-r for himself nr for any other, kliowlnKly makes n f ilei statement or fills.' or fiuudul.nl n pn sclitutlon, be is liable under the net to severe penalties. I'lirlllcmlilps. ! Where coupons presented for p.t) ment ore from bomls owned by it p u tin rsmp, thmiKh not taxable iitialiint the par'ner ship ns sueh. thr ceillllrates of ownership may be slitneil in the firm name by a mi tuber of the linn, Instead of by tho In dividual niembeis of tin- partnetshlp, and shall show their If spirt Ivo Interest ill said bomls and the normal tax shall lie withheld by the debtor with respect to tlie Income lepiisi'titeil by said Inteiest, t.xcept lo the extent that s-ild p-iitnu-s may claim In the proper lertltlcMe thu iK-nejll of exemptions IIS lllillvldll lis, US' provlibd under paniKinph I', section 11 of the IVdeiul Incomo tax law, I'ortn uf Orlinentr lo lie I'llleil Out it ml Sluoeil When ('olliotis tit- I ti le re it llrilers Ire I'roenleil for I olleetloo Its t'llletis or llrsl .leiilN or the I , S. I do solemnly dei-l.ire tht I , and owner of member of the firm of nf residing at . am th.. bonds of the denomination of fsvrit. ..ummrs , r th.. inane of ariiiorj -. Known .is i describe the par ticular Issue of bonds) bonds, fiom which wen- uriHcnen me accompan) :nc intcrcs: .oupons. ,1U1. in. , amoumim; In j or upon which there niatiir.il , lr ? of ii'irlsterid interest, and the nam.' and uddiess of said rlrm are Riven below and the amount of resnecttv.. tcli.st of each partr.er In sM Ismds : Names of paitners . .iblri ss . I'ropiirtlonute ownership In hond : Total . Hate , 13. Name of partner , of firm nf . .n-lteslilrii PtirrlKitrra OvrnlnK Interest llrnrlnx Honils nt s,. Jeet In I'nintloii .in Incoiue front Nurli lloiiils If I'roper Certlllente I'llrnlahetl, 'I Ills tax will not be deducted fiom the income which may be derived front In terest on bonds. tnorlKaces. eiiulpment trut receivets' teitltli at.s or other similar obligations of whU Ii the bona tide owners ure citizens of torelitn countries, resldlnc In forelKii countiii's, piovuled that wlun such Interest coupoiib or, in use of wbollj tt-KlstensI bomls. the orders for the pay. ment of such Interest shall be accompanied by dtilv certified certitkates, heielnaitor provhled for, to cover the cases of foielun and mm-iesldent own. is of bonds and other seciultles. Unless such proof of fureltin owiien-hlp Is duly furnish. d the normal tax of l per cent shall be .l. iluctnl us hen in pin vldcil. .siiich certificates shall be In s'll'Stantlully the pillow Iiik foi in : I do solemul) deilare that I am not a iitl.ui or lesldfiit of th" United Mules of Aiuctlc.i, but a subject tor citizen) of - and the owner of I hands of the denomination of each. num. litis - - , "if the (Klve li. nil,' of debtor corpoiattori), known us (.! seilbe the pu i ll ul.tr issue of bonds) bonds, from wlib-h wen detached tin ac cnmp.'iiu uu coupons, due im ., iimoiintlnir to I , or upon which theie tnattlle - , I'll -, $. - of leltlstered Interest, ami that beim; a noii-rt sldent foieiKin r I am exempt fiom the lncojne tax lniposeil on such interest bj the Unlleil rhates tloveriimeiit under tlm law enacted October .'I. 1!13, and tli.it no cltl it'll of the United States, wherever re siding, or lorelKtiei residltIK In tile United States or any ot Its possessions, has any Interest In said Ismds, roupuus or inlerest. Slitn.ituiu of owni'i of bonds , Address Hate , 131. Temporary I'rotlalort. In view of the fart that the time re quited for the Interpretation of the law anil preparation and Issuance of these ri'Killutlons brings tint dute so iie.ir No. veniber 1 and Unit many coupons paya ble upon Unit date are already In transit without the piescrlbeil rertltlcates at tached with it desllo to causo its small mi it in. in til of liu ouvenlencit us poslbln lo bondholders and general business us may be compatible with the provisions of tho law and of these regulations, the follow Ini; ti inpornry piovislon Is, made' tin Noveinliei I, IHlU. mid for fifteen days thi'ieafli r, rotipoiis presented lo a ileblor nceil not be accompanied by err. tltlentes In iinv ol the forms herelnlie loie ilcsci Hied, pi ovldesl that such coupons James McCi eery & Co. 34th Street 5th Avenue 23rd Street Unusual Price Reductions On Monday and Tuesday. "McCREERY SILKS Famous Over Half A Century. Complete assortments of the newest weaves in Plain and Novelty Silks, Satins, Chiffons, Velvets, Duvet ynes, Plushes, Velveteens and Corduroys, showing the latest Parisian fashions, suitable for powns, mantles and blouses. 18,000 Yards of Double Width Novelty Pompadour and Brocaded Silks and Satins in a choice variety of colors, also White or Black. 1.15 to 1.85 yd. value 1.75 to ."1.00 Superior Quality Double Width Satin Meteor in White or Black. value 12.75, 1.65 yd. Double Width Black Brocaded Velvet in elaborate designs. value 5.50, 3.50 yd. DRESS GOODS 3.500 Yards of Scotch Plaid Suitinp in a larpc variety of styles. 54 inches wide. value 3.00, 1.75 yd. Black and White Honeycomb Check Suitinp, -51 inches wide. value 1.50, 85c yd. Whipcord and Bedford Cord Tailor Suiting in Navy Blue and Black. 51 inches wide, value 2.50, 1.45 yd. Black Broadcloth, superior quality, lustrous finish; sponged and shrunk: 54 inches wide, value 2.75, 1.65 yd. 2.500 yards All Wool Black Bayadere Cotele Benga line. suitable for tailored suits or coats. 55 inches wide. value 4.00, 1.75 yd. FUR GARMENTS, MUFFS & SCARFS A choice selection of high grade Furs in new and effective models. Fur Trimming in all the desirable widths and colorings. Hudson Seal Coats, -45 inches long 95.00 Caracul Coats, 45 inches long 75.00 Black Lynx Muffs 45.00 ' Black Lynx Scarfs 37.50 Natural Skunk Muffs 37.50 Natural Skunk Scarfs 22.50 Silver Kitt Muffs 45.00 Silver Kitt Scarfs 35.00 Hudson Seal Muffs 32.50 Hudson Seal Scarfs 32.50 REMARKABLE SALE SOROSIS SHOES At 3.75 Actual Values $5.00 and $6.00 On Monday and Tuesday The Sorosis models in this sale are the season's most advanced styles. Made in Patent Leather. Gunmetal, Tan Russia Calf, Gray and Brown Suede. Ten styles. James McCieery & Co. 34th Street 5th Avenue - 23rd Street urn accompHiiieil bv 11 cei.c tit.'illtliillv- In the follow hi).- Toi in .lie nib- , boe.ils for which ' i. ites .if i i '.si lo 1 ill ill P. t II IV. l ei ' i il.-IUen .1 I . ri.. i ilebtor jh ill en it t.ifoie Mir. h 1 1tli. enilornr (ertlltcnle. s,,.,. , ,, ,fV, ,,, ,, , ,.,,.r f t nik. MiliallliiUon. iv.-iiie 1 Iwel herebv cerllf.v Hint I ntn live tun) linfiillj eiitltleil to present for pij ment the ;ieconii.iriv Inc coupon .unonnl lnK to J ikIvIiik amount) itet.tch. il from the following hosiiln Ulviiit: nunc of debtor utiJ le Msnatlni: the ilcci Ipili'ii. Hlyle itiut liuiliboiB of the bonilH) . thu h.thl coiiioi.s came Into my imir) pnn M'shlon linaccoinp.inleil by a cerlith ,ite of . vv 1 1 e i f 1 1 1 ! of call) IkiihIh In iinv of the forum required by the regulation!" of tin l'lilted StutcH TieiiHiiiy I N'p.irtinctit , anil that tho name and uililniot ot the owner of such bond.s uie ax follow ittlve name and addiesH of owni-i , If Impossible to do this, till hi, He). N'Htiie of perron, firm or cm poMtloit lUC.-i'llllllt; COlipollH . Address . t)n or before I'ebiu.iry 1, IIU I. icitnl c.tles of ownerHlilp of any of the bond fiom which were debiched coiiihiiih men tioned In such tetnpoiao certlll-ate In any of the forms, above net forth may be de livered to the ilebtor, and K.ild debtor may thereiipoii relurii an miiiii withheld to which the owner of mch bntnu mas oe t tlliul uiiil'i' the law- arid icsMil.itlons upno Die faits dUi lo.d'.l by r.iich o'.v lid f hip e. t tltlialcs, Any temporary ceit'ileate rel.ttmc i , ,1. J1. Mormin Niiinetl r,ill-Kt Trustee I 1 1 vi.ti'oiui, i 'nun Hit -At the nt:i hll full lllc. 11. IK- of tile I" U-d of t II lei 'of Trulty I'lillei;.' this afti ru i, vv Ui 1 1'iei-lilctil Klavel S l.nther In ti i Ii i . J I' Sluif.'iii vvns chosM ti n (l lb. va ,1111V ciuis.,. In III,' il. i.ili of his f-ttli,,. t.Vrnrrftf ttioiri in n'' tnahlr roifrrt'ii or ftrrrt, tiftirnunn untt tunr'j ir.ut Maternity Apparel Coats, Suits, Waists, Dresses, Skirts, Negligees, Under wear, Corsets. UrMffirU lo form well twlarreil fl trvtre- And ,i. pniiil ss iicslreii Our nisortmrti I for Ihis putpese i-intiruut, ivtrylhliiu fur il" nn.irl v. t.l' lii Special for this week A 7C Maternity Suits pl. O L?nc Hryanl, 25 West 38ilt Si