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EXTENSIVE PROGRAM OUTLINED
FOR MONTANA DEVELOPMENT ASS'N. Plans which include a statewide edu cational campaign to be carried on by the Montana Development association were formulated at the meeting of the board of directors in Bozeman Mon day and Tuesday of last week, and preparations are now being made at the general offices of the association to carry out this program with as lit tle delay as possible. Capable speakers are being added to the association's staff and these men will be sent to all parts of the state to address meetings of fanners and laborers on topics which are of vital interest to them and to the state. This work will be in furtherance of the association's "get together" pro gram as outlined by the directors <5n Tuesday and is designed to bring about a more cordial understanding among all classes, to the end that they may be enabled to work in concert for the betterment of conditions within the state. The directors also recommend to the members of the association that they co-operate more fully with the newspapers, attend meetings of farm ers and laborers, studying the prob lems of each. A more liberal cam paign of advertising is also urged upon the members of the association. "We have no desire to enter into partisan politics," declared the direc tors, "but we recommend that our members take an interest in politics, as all good Americans should do, with a view to placing better men in office. We are unalterably opposed to men who create political issues prejudicial to the best interests of the state for their own personal gain." The practicability of a plan to aid the drouth-stricken farmers of the state was discussed at length and the $5,000,000 school bond issue and the road bond issue also came in for care ful consideration. The sessions were protracted and an immense amount of detail work in connection with the activities of the association during the coming two months was accom plished. The directors decided that an ag gressive membership campaign should be launched among farmers, profes sional men and traveling salesmen. According to plans already formulat ed, the work of the association will be along broad lines looking toward the development of the state and fost ering all worthy public projects which will aid in its upbuilding. Aubrey Holter of Helena, John Love lace and W. C. Lange of Havre were INCOME TAX FACTS YOU SHOULD KNOW Rules for Professional Men. Figuring income tax is an easy job for the professional man, says James A. Walsh, the new internal revenue collector. By education and training he is accustomed to drawing up state ments. He has records of transactions involving income and keeps well in touch with his expenditures. Just what he is allowed to deduct as professional expenses in figuring his net income is what he wants to know each year as the tax season arrives. Therefore a review of the items in general is given. Returns for 1919. The present income tax law requires that returns for 1919 be filed on or before March 15, 1920, at the office of the collector of internal revenue for the district in which the taxpayer lives. At least one-quarter of the tax due must accompany the return. An unmarried person must file a return if his or her net income was $1000 or over; and a married person living with wife (or hunsband) must file if their joint net income was $2, 000 or over. A widow or widower, or a married person living apart from wife (or husband) is classed as a single person. The requirement to file a federal income tax return is not contingent upon there being a tax due. Form 1040-A used for net income of not more than $5,000; form 1040 for net income over $5000. Instructions and a working sheet accompany each return form. Every firm of professional men op erating as a corporation must make an annual retiifn of net income on Form 1120; if operating as a partner ship, a return on form 1065 must be filed. Gross Income. An individual's gross income from a profession includes all compensation for his services. When services are paid for with something other than money, the fair market value of the thing taken in payment is the amount to be included as income. If the service were render ed at a stipulated price in the absence of evidence to the contrary, such price will be presumed to be the fair value of the compensation received. In the case o fa salary receivved. this should be shown separately, in block B of the return. Many professional men and women —lawyers, medical examiners, teachers, accountants, etc., are officers or employees of a state, or a political subdivision of a state, such as city, town or county. Their salaries or wages as such officers or employees is exempt froM the federal income tax. The exemption also ap elected vice presidents. The next meeting of the board of directors will be held in Billings April 5. Things They Believe. A representative of one of the farm ers' organizations of the state recent ly wrote to the general offices for a statement of the association's stand on a number of questions. The fol lowing excerpts from President Sel vidge's reply set forth clearly some of the principles to which the board of directors subscribed: "Our organization is founded on the basis of a fair deal for everybody. We do not believe in class legislation or class agitation. We propose to en courage our members in every way possible to assist the farmers of Mon tana, financially, socially and other wise. We propose to see that insofar as we are able to do so the farmer shall have the same kind of a square deal that the merchant gets. "We believe in property rights and are very frank to say that we consid er the future of the farmer depend ent upon the maintenance of this prin ciple. We shall, with all force pos sible, fight any person or institution that advocates class hatred and preaches nonsense of this character in free America. Business Must Be Protected. "We believe that the growth of com munity centers and the advancement of Montana have been largely due to the money and energy expended by business men up to this time, and we shall contend that Montana's future advancement demands that legitimate business enterprises shall not be dis criminated against by legislation or preachment. We believe the term "business enterprise" embraces the business of farming. We will en courage better agriculture and better business methods on the farms. "We believe that the common cause of Montana's advancement is one in which every right-minded citizen should be interested, and that we can get farther by the co-operation of all interests than by antagonism and strife. "We have faith in Montana and the republic. It is our ambition that Amer ica shall continue to be proud of Mon tana." This is the scarlet fever season, warns the United States public health service. A clean, sanitary mouth will help to prevent it. Compel the chil dren to brush their teeth regularly and keep the mouth clean. plies to fees rceived by notaries pub lic commissioned by states, also the commissions of receivers appointed by the state courts. As to fees for services to clients, patients, etc., these should be includ ed in the gross income for the taxable year in which received, unless they are included when they accrue to him in accordance with an approved method of accounting followed by him. Cash Basis. A professional man may make his return on the basis of cash intake and actual expenditures for the year. It should be noted here that a taxpayer is deemed to have received income which has been credited to or set apart for him without restriction. Accrual Basis. A more exact and equitable method of figuring net income is on the "ac crual basis." This means a computa tion on the basis of income earned and expenses incurred, whether paid or not, that actually pertain to the taxable year, excluding income earned and expenses incurred in previous or succeeding years. A professional man who keeps books of account should make returns by this method, if his accounting method is one generally employed and shows a correct net in come. Deductions. A professional man may claim as deductions the cost of supplies used by him in the practice of his profession, expenses paid in the operation and re pair of an automobile used in making professional calls, dues to profession al societies and subscriptions to pro fessional journals, the rent paid for office rooms, the expense of the fuel, light, water, telephone, etc., used in such offices, and the hire of office I assistants. Amounts expended for books, furniture and professional in struments and equipment of a perma nent character are not allowable as deductions. In the deductions from gross income the law specifically bars personal liv ing or family expenses. In the case of a professional man who has a regular place of business and who rents a residence, but inci dentally receives there clients, patients or callers in connection with his pro fessional work, no part of the rent at his home is deductible. If, however, he uses part of the house for his of fice, each portion of the rent as is properly attributable to such office is deductible. Bad Debts. The uncollectable bills of profes sional men, particularly doctors, den tists and lawyers, have a very import ant bearing on the net earnings for each year. The principal point in con nection with such accounts made in income tax procedure is that there can be no allowance for such bad debts in returns figured on the "cash basis." That is, a person who has been making his annual returns on the basis of cash received and actual cash expenditures each year, has never shown as income his accounts with patients or clients, and is, therefore, not entitled to take them out of in come. On the other hand, a person who annually figured his gross income on the "accrual basis," that is, included his cash receipts and charges against patients and clients for all of his ser vices performed during each year, is entitled to a deduction for "bad debts" covering such accounts as he ascer tained during the year were uncol lectable and charged off on his books. An account merely written down or a debt known to be worthless prior to the beginning of the taxable year is not a proper item for deduction. Wear and Tear. A reasonable allowance for the wear and tear and obsolescence of such in struments and equipment, etc., is al lowed. The proper allowance is that amount which should be set aside for the taxable year in accordance with a consistent plan by which the total of such amounts for the useful life of the property will suffice, with the sal vage or scrap value, at the end of such useful life, to provide in place of the property its cost or its value as of March 1, 1913, if acquired by the tax payer before that date. THE GOLD CURE. How to cure a thirsty husband— have him fix the furnace each time he goes to the cellar. LINCOLN A Man Who Stands Alone By REV. J. R. JEFFERY m Already, one hundred and eleven years after his birth, fifty-five since his death, legend has made Abraham Lincoln her own. The myth has been referred to primitive centuries, to the uncritical, unscientific ages. Never theless, the worship of greatness by the masses of men has been trans forming the hero of our own time into the demi-god of mystery. An intensely white light beat upon Napoleon throughout his epochal ca reer. The men who lived with him, his diplomats, his generals, his dupes, knew the Machiavalian character of the man. Nevertheless, he was scarcely dead in St. Helena be fore opinion in France united in a vast conspiracy to exalt him as the most kindly, virtuous and unfortunate of heroes, as well as the most wonderful of geniuses. We Americans are manufacturing our heroes, too—in our own American fashion. We do not desire for the object of our worship a modern Caesar, as the French do, or a tremendous "superman" as the Germans did. We magnify the qualities of heart and sentiment; our ideal is that of the great DEMOCRAT, sprung from the people, one with the people, an undenomination al Christian after the manner of Christ Himself, yet the strong est and ablest individual of his time. We have found our great national epic in the great Civil War, a war as sanguinary and as terrible as any ever waged, and yet waged with less of cruelty and more of magnanimity. And the hero of the titanic and yet tender struggle is not Grant, is not Stanton, but Lincoln, the homely, unhappy, soul-sorrow ing, supremely gifted man. The law of contrast aids the Lincoln myth. Outwardly he had so little which the world esteems, while inwardly he pos sessed what beauty of soul! Born of lowliest stock, uncouth and ugly beyond belief, uneducated except through seld-disci pline, disappointed in every seei-et ambition of his heart, a fail ure by his own confession until he was fifty years of age, Ab raham Lincoln seemed the scorn of circumstances, the jest of fate. All the derision, the denial, the despair that can be visited upon a man, was poured out upon that lonely heart. Life in every fashion was supremely cruel to him. But life, despite her endeavor, failed to warp, to embitter that unique nature. Lincoln under blows became strong as steel, but the strange fact, in his heart he grew even tenderer. Thon upon him was put the responsibility of the burden of four years of fratricidal war. A Bismarck or a Hollweg could propose unshudderingly "to bleed France white;" a Bonaparte could say of battle, "you cannot make an omelette without breaking eggs." But Lincoln, we know, suffered for that war, even as One agonized in tho Garden of Gethsemane. However, this soul, this woman's compassion, this Christ like tenderness, was not the whole of Lincoln. We emphasize that part of him, since it is allied to our own humanity. But Lincoln was also a man of marvelous intellectual gifts, so great, indeed, that they differentiated him from his fellowmen and ex plain the marked isolation of his life. Ye are prone to ignore this truth. Yet there is abundant evidence of the fact. No man in American history in sheer in tellectual power compares with him save Axelander Hamilton alone, and Hamilton in genius, aside from intellect, was not Lin coln's peer. Consider Lincoln's language, his genius for a phrase, the quality of his style. Where did he get it? He didn 't get it— it was the man! He ruled the nation by his sentences. In them he expressed a whole political philosophy, expressed it so that men will remember it for aye. Lincoln was not born a military genius as France 's hero, Bonaparte. He was not a born administrator as John D. Rocke feller, but Lincoln was that which is supreme and the most rare of achievements among men-— he was a statesman, a great states man.. Napoleon was a great general and a great administrator, but not a great statesman. Cromwell was like Napoleon. So was Frederick the Great. But Lincoln, no general, and an indif ferent administrator perhaps, as a statesman ranks with Riche lieu and Lord Chatham, with Elizabeth of England and William of Orange, with Bismarck and our own Hamilton. He understood as no man the genius of our democracy. He was the great democrat of our history. He was the embodiment of the spirit of the new democracy that today inundates the world. May his kind be multiplied a millionfold. He understood the peril of war. He divined the necessity of fighting to the bitter finish. He knew how to gird the spirit of the nation to the mighty task. He looked forward to the future of America, and wished peace and good will to tho beaten South. He possessed, moreover, the magnanimity and the wisdom that might have reconciled the South and saved the republic a gen eration of hate. There are two crimes in history whose atrocity is surpassed only by their studipity—the assassination of Caesar by Marcus Brutus and the murder of Lincoln by Wilkes Booth. State Topics Conrad.— A contract has been let for $150,00 mercantile building. Roundup raising more capital for oil development. Malta—$250,000 road bond issue urged in Phillips county. Heavy grading being done on Hardy Craig highway. Libby will spend $50,000 on street improvements. Cooke City—Development work planned to make this mining center of Park county. Butte school board buying sites for two new schools. Anaconda boosting roads to bring summer tourists to the Copper City. With 15 inches of moisture big crops await Montana. Within 00 days the state commis sion will let $5,000,000 highway con tracts. Wolf Point Light & Power plant sold to private company. New state highway proposed for Helena to Winston, Toston, Towns end, Ringling, Harlowton, Ryegate, Roundup, Surnature, Forsyth and prob ably then to eastern state line. From Helena, the highway will continue west to boundary of state by way of Ellis ton, Avon, Wilbourn, Helmville, Ovan do and Missoula. Airplane company with five ma chines doing commercial flying at Butte. Butte building contractors defy un ion closed shop and adopt American plan, following Portland and Seattle. Lewistown—Hanover plant of Three Forks Portland Cement company thor oughly overhauled and capacity in creased. Twenty-five residences for workmen being built and water plant being put in. Roundup—Oil development going forward at rapid pace. Geraldine—Arrow Creek Develop ment company begin drilling on site 18 miles southwest of here. Troy—Sawmill may be erected here in near future. Helena— Standard Rotary Rod Weeder company will build factory here to make farm machinery. To employ 30 men. Montana, $71,393; Idaho, $105,569, are allotments for fiscal year begin ning July 1, 1920, from million dollar fund allotted annually by the govern ment for construction of public high ways within national forests. Montana crops planted on 4,328,000 acres yielded $59,493,000 in 1919. Missoula— Montana Culvert & Flume Company's plan taken over by Denver company. Helena—Montana-Roundup Oil Co. incorporated for $300,000. Great Falls—Development work on East Belt coal properties to commence soon. Miles City—Ranches in southeastern part of state expect favorable sea son. Winnett—Gold assaying $44 to the ton discovered 12 miles from here. Adoption of the simple metric sys tem of weights and measures being "He says I'm a good skate" —Chesterfield REAL pal—that's Chesterfield. Look at its record. Three million smokers— less than five years on the market! Two words explain it—"They Satisfy." Our expert buyers in the Orient select for Chesterfields only the finest grade of the four choicest varieties of Turkish tobacco. To these are added the best of mild but full-bodied Domestic leaf. But, in the end, it's the blend that makes Chesterfields "satisfy." And the blend—our private formula— cannot be copied. Extra wrapper of moisture-proof paper seals in the flavor. A G CIGARETTES Have You Tried Carbon Lump Coal Ii so, you will use no other tor furnace or heater use. Carbon coal contains more real heat than any coal sold in Glasgow $9.00 PER TON Fresh coal always on hand. We also handle Carbon Nut coal an ideal range fuel Markle Transfer Co. Phone 71 urged for this country. Of all civil ized nations, the present coinage of the British Isles as well as the meas ures and weights of the British Isles SPECIAL PROGRAM A special program has been ar ranged by Miss Gertrude Eric k - son for the women, at the Farm Bureau Short Course, which will be held in the Orpheum Theatre, FEBRUARY 19,1920 Hall Drug Co. and of America are of the old anti quated and inefficient German orig in and discarded years ago by that nation itself.