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I WHT HAm FULLS OUT li if Dandruff oauaes a feverish Irritation of the scalp, the hair roota shrink, loosen and then the lwlr comes out tut To Mop tallinf hair at onoo and rid the scalp of every particle of dan draff, set a small bottle of Danderlne at any drug store, pour a little In your hand and rub well Into the scalp. After a few applications all dandruff dis appears and the hair stops coming out YOUR SICK CHILD IS CONSTIPATED! LOOK AT TONGUE HURRY, MOTHER! REMOVE POI SONS PROM LITTLE STOMACH, LIVER, BOWELS. GM wfcC-.1 GIVE "CALIFORNIA SYRUP OF FIGS" IF CROSS, BILIOUS OR FEVERISH. !. No matter what alls your child, a 11%, gentle, thorough laxative should always be the first treatment given. If your little ono is out-of-sorts. half •Ick, Isn't resting', eating and acting naturally—look, mother! See it tongue is coated. This to a sure sign that Its little stomach, liver and bowels are clogged with waste. When cross. Irri table, feverish, stomach sour, breath bad, or has stomach ache, diarrhea, •ore throat, full of cold, give a tea spoonful oi "California Syrup of Figs," and in a few hours all the constipated poison, undigested food and sour .bile gently move out of Its little bowels without griping, and you have a well, playful child again. Mothers can rest easy after giving this harmless "fruit laxative," because It never falls to cleanse the little one's liver and bowels and sweeten the stom ach, and they dearly love its pleasant taste. Full directions for babies, chil dren of all ages and for grown-ups printed on each bottle. Beware of counterfeit fig syrups. Ask your druggist for a bottle of California Syrup of Flgst then see that It is made by the ^California Fig Syrup Company.' GOOD '£*.• *V." GROCERY CO. 25 South Center Street Pay Less! 'TRADE WITH US AND SAVE ON YOUR FOOD BILLS Y,J, 4 I -V *rv .v POTATOES Fancy Colorado White, per peck 47c Perbttshel .$1.80 MILK We handle Milk and Cream fresh every morning 4 cans of Milk. 25c 2 cans of Large Milk.. .-25c Yeait, per pkg........ 3c Soda ................. 7c Kraut 13c /Tomatoes ..14c Pumpkin 13c PURE COUNTRY SORGHUM Per can '.. •.... ... .17fe Medium size pail 52c Large size pail 95c Wedding Breakfast Syrup,, htfT'-per can ............56c PHONE YOUR ORDERS *HASRY BROCK, Kanager PtJRSEL 17 Sooth Center Street §|--tPhone 458 Licensed Lady Etnbalmer Prompt Ambulance Service IDAHO APPLES Retailed at wholesale prices A1S6 Fish For Bate Call onBOB WOODRING Ml WestMain Stmt HIKE NEW RULES r'-ji .4- ifti SOME CHANGES IN INSTRUCTIONS FOR PRESENT YEAiR ARC MADE. STATE AUDITOR OUTLINCS INSTRUCTIONS TO COUNTIES They, in Turn, Will Be Explained to Township Assessors Vt Meeting With County Auditor. Saturday Banks and Their Real Estate and Soldiers' Exemptions. Changes In Instructions to assessors wll be explained by County Auditor W. E. McLeland at his annual meeting with the township assessors to be held in this city Saturday, Jan. 5. The instructions have been received by the county auditor from the state auditor, and the changes will govern the assee ments to be made soon by the township assessors. Assessment of banks and their real estate and the exceptions allowed to Boldlers, are the principal Item* con sidered. The rules now governing the assessments are outlined by the state auditor as follows: Assessment, of banks—Wo 3, follow ing the heading, "Assessment Rolls," covering assessment of banks, the re ference is to code supplement 1913 in stead of 1W7, and following the words "and the assessors from such statement shall fix the value of such stock based upon the capital, surplus and undivided earnings," they have added "and other elements of value." In the following sentence it states that the amount of real estate shall be deducted "at the assessed value thereof," and at the end of the para graph they have added: "In addition to the capital stock, surplus and undivided earnings the assessor should ascertain whether the surplus and undivided earnings were Increased during the preceding calendar year and the amount of dividends distributed dur ing the same period and consider such facts in. determining the value of the stock." The paragraph entitled "Values of real estate" Is changed to read as fol lows! Value of real estate—The value of any real estate to be deducted from bank stock Is the value placed upon same for taxation purposes and not the value at which It may be carried upon the tooOka of the institution. Soldier^ and Sailors' Exemptions. Utoder section S the paragraph In regard to exemption In favor of old soldiers or sailors, etc., hew been chang ed' as follows: "The lawr relating to the exemptions In favor of soldiers and sailors of theMexlcan war or the war of the rebellion, the war with Spain, the Chinese relief expedition, the Philip pine insurrection, or the widow of any such soldier or sailor remaining un married, or of any soldier, sailor, or any other person in military or naval serv ice of the United States as found in Cbapter Nog. 191 and -880, Acts of the thlrtyvaeventh general assembly. "The property, not to exceed 11800 In actual value, and poll tax, of any honorably discharged union soldle'r or sailor of the Mexican war or of the war of the Rebellion, or the widow remain ing unmarried of such soldier or sail or, and the property not to exceed $500 In actual value and poll tax of any honorably discharged soldier or sailor of the war with Spain, Chinese relief expedition, or the Philippine insurrec tion, or the widow of any such sailor or soldier remaining unmarried." fallowing this paragraph two par agraphs have been added as follows: '"The exemptions herein provided shall Oh! the Charm of Beauty Let Stuart's Calcium Wafers Restore the Color to Your Cheeks and Remove the Cause of Pimples, Blsokhskds, Etc. Everyone envies a beautiful skin, just as everyone en ies a healthy per son. Unsightly faces filled with pim ples, dlscoloratlons, blackheads, etc., are nothing but unhealthy faces, due to blood impurities. Cleanse the blood and the facial blemishes disappear. "Life to Me Now i* a Beauteous Thing, ffsffiFor I Now Have Made All Skin llii Troubles' a Thing of the Past." You must not believe that drugs and salves win stop facial ^blemishes. The cause Is. Impure blood filled' with all manner of refuse matter. Stuart's Calcium Wafers cleanse and clear the blood, driving out all poisons and impurities.' And youll never have a good, complexion until the blood is clean.'ji,- 'j No matter how bad your complexion is, Stuart's Calcium Wafers wiU work wonders with it. You can get these little wonder-Workers at your drug gist's for 50 cents' package. FREE Tit!At: COUPON F, A. Stuart Co., MS Stuart Bldg^ .Marshall, Mleh. Send, me, at once, by return maO, a free trUl package of Stuart's caloitini Wafers. N am Street •.• •»•. •.. i.i.. also wtend to property of the wife any such soldier or sailor, where they were living together and occupying the same as their homestead, and he has not otherwise received the benefits of this act." rrMM Homesteads of Soldiers. "The homestead of all soldiers, sail ors or, other persons Jn the military or naval service of the United States shall be exempt from taxes during their term of service in the present war or other property of actual value of $10,000, in the e\*ent of no such home stead." Tho paragraph starting "the exemption referred to in the preceding paragraph may be made from either real or personal property, etc.," has been changed to read as follows:' "The exemptions referred to In the preceding paragraphs may be made from either real or personal property, or from both. All such property should be listed. Any soldier or sailor of the Mexican war, or war of the Rebellion, or the widovtf remaining unmarried of euch soldier or pallor is entitled to a deduction of $1800. Any honorably discharged sol dier or sailor of the war with Spain, Chinese relief expedition, or the Philip pine insurrection, or the widow of any such soldier remaining unmarried is entitled to a deduction of $500, and any soldier, sailor or other person engaged in the military or naval service of the United States in the -present war is entitled to a deduction of $10,000. Sol diers and sailors of tho 'Mexican war, the war of the Rebellion, the war with (Spain, the Chinese relief expedition and the Philippine Insurrection is entitled to the above deductions from his home stead even tho the same is in his wife's name but he is not entitled to a de duction from any other property owned by his wife." AMUSEMENT*. At the 8trand. One of the best photo-playe in which Francis X. Bushman and Beverly Bayne have been seen recently in lo cal picture houses, is "The Voice of Conscience," beipg shown at the Strand It is a production combining both thrills and charm, and has many excit ing and interesting incidents depicting nearly every phase of life, from the misery of a prison cell to the rapture of iove confessed. In the dual role of William Potter and James Houston, Mr. Bushman is given an opportunity for the delinea tion of strong characterization, which he handles in an effective manner. Miss Bayne, as Allane Houston, has a part which is well suited' to her' talents and plays with a grace and charm that Is most appealing. The rest of the char acters are all in capable hand9 and the play tells a good story effective ly, has plenty to excite and hold the interest, and is rather better than the average offering. An interesting reel of the Pathe se ries, showing the process of "Lace Making," and an animated cartoon, are shown also. At the Casino. The week-end program of vaudeville and pictures at the Casino, provides a good evening's entertainment. "Cu pid's Garden," eight people in a musical comedy, Is the headllner. It is well staged, has plenty of action with slng 1 ng and dancing, the eccentric d&nolng of the two principals being a feature of the act. Billy Small, an unusually good violinist, makes a hit with his musical numbers. Bert Davis keeps the audience laughing with his line of talk and comic songs, and closes his act in a rather novel manner. The Killarney duo please with their songs and are well received. "Jim GrlggVj Decision," featuring William S. Hart, and the Pathe news weekly complete the bill, which -drew capacity houses Thursday night. DR. SMEAtyS MOTHER DIES. Mrs. Marie Smead Succumbs to Pro tracted Illness. Paralysis, of which she suffered the third stroke last Saturday, caused the death at 9 o'clock this morning of "Mrs. Marie Smead, mother of Dr. H. H. Smead, at his home, 614 Jerome street. Mrs. Smead came here Nov. 15 from EJpworth to make her home with her son. She lad been an invalid for three years. Mrs. Smead was born April 14, 1854 in Jackson county. Her husband, J. F. Smead, died Sept. 23 at Kpworth. Be sides Dr. iSmead eho leaves another son John R. Smead of Boiee,Tdaho,and a daughter Mrs. E. J. Delaney of Du buque. Mrs. -^mead was a member ot the Methodist church. Her body will be taken to Bupworth for burial, liNGERSOLL iDRAINAGE ENGI N EER. Engineer-Contractor to' Make 8urvey iFor Iowa iRIver Project. F. B. Ingersoll, of this city, an engi neer and contractor, and a member of the bridge building firm of Ingersoll Stouffer Obstruction Company, was Thursday appointed engineer to make the survey of the drainage district in the Iowa river valley from the Hardin county line to this city. IHe will also report on the feasibility of the project* The cost of the survey and engineer's report has been guaranteed by the petitioners In case the district is not established. The .survey, will require the rest of the winter to complete it. DIDrtT HAVE TO MOVE. Dr. C. 'Mueller Still In His Old Quarters. To our friends and patrons we wish to Inform you Chat we are still taking care of those needing our' services in our pld quarters, siltho the fire *of Thursday morning has left us in a rather torn up condition. Dr. H. C. Muviior* NOTICE. B. O. Tankersley Moves Law Offios to Klbbey Building. I have moved my law office to rooms 7, 8, 9 and 10 In the Klbbey building, 125-129 East iMaln street, Marshall town. (My office telephone number now le 489. B. O. Tankersley. ,4 Red Cross Sends More Supplies. Another Shipment of supplies wtis sent Thursday from the headquarters of the local Red Cross. There were seven boxes In all and the shipment included the following: Two hundred ten 14x24 Irrigation pads 488 8x12 ab •orbant pads, 2,440 gause sponges,,8,080 4x4 gauss compress, 180 9x9 gause compress, 980 4x3 folded gause strips,, five four-tailed muslin bandages, sixty "T" bandages* seventy abdominal ban dages, 100 triangular bandages, twen ty-five Scultelus bandages, eighty-one pairs socks, aeventy-flve sweaters, six ty-seven mufflers, five helmets, fifty seven wristlets, forty-five convalescent "robes.'"'' 4*.. The shipment alao Contained a box ofaaifcples as follows: One jmeumopia Jacket, one pair heel rings, one 12x18 paper, backed pad, five 8x12 pads, forty 1x4 kauas compress, twenty 8x3 gauae fponges, which are being sent for Inspection and to be O.K.'d before more of the kind can be made up. ••JO) Board Committees Named. The following committees of the board of supervisors were appointed Thursday by Chairman 'Nichols: Roads and bridges, Qoeoke, Jones and Nich ols buildings and grounds, Janes, INlohols and Ooccks poor, Nichols, Ooecke and Jones. The Times-Republican, Oilman Dis patch and State Center Enterprise were designated as the official county (pap ers. Michael Clark, overseer of the poor, was reappointed, and his salary was Increased from $70 to 475 a onontli. Library to Closs Earlier. The public library board has decided that beginning next Sunday the library will not be opened at all on Sundays, and that the closing hour every eve ning. will be at 7 o'clock beginning next Monday evening. Thl^ is being done for conservation of fuel and light, as the board has found1 that by doing this a great deal can be saved. H. K. Dsnmsad Withdraws. H.'k. Denmead, who was nominated a candidate for treasurer of the Mar* shalltown tClu/b, has withdrawn In a notice sent to the club. The other nom inee was Harry Jennings. Hickok (Reappointed. County (Engineer H. O. (Hiokok was reappointed county engineer by the board of supervisors Thursday after noon. Interesting Points Concerning Complex income Tax Law The act of Oct. 8 Is i^troactive in so far as the entire calendar year of 1917 is concerned. Every person paying $800 a year or more to another must make a report of such payment to the internal revenue collector. Gross Income must be scheduled. Gross Income Includes salaries^ wages and gains from professions, vo cations, business, trades and commerce? gains and profits from sales In or growing out of ownership or use of property, real or (personal compensa tion for personal services income from interest, rent, dividends, securities, transactions of any business carried oh for gain or profit, gains, profits, amd, in fact, Income derived from any source whatever. Excluded in Gross Income. Exclude in reporting gross income: Proceeds of life Insurances paid upon tho death of the insured. Premium returned to the insured un der life endowment, annuity oontracts. Property acquired by gift, devise, be quest, descent, but the Income from such property shall be Included as In come. Interest on the'obligations a state or any political subdivision thereof, and of the United States, after Sept. 1917, only If and to the extent provid ed in the act authorising the issue thereof. The first issue of liberty bonds carries only the inherltaanoe tax, and the second Liberty loan bonds car ry the surtax and the Inheritance tax, and are tax free up to the lnoome on $8,000 bonds, other laws then regulat ing the surtax. Must Noti B* Scheduled. Obligations of any' possession of the United Staites must not be scheduled Farm loon securities Issued under the act of July 17, 1«9«, are tax free. Income is to be reiported on the basis of actual receipts and disbursements. A promissory note accepted In payment of an obligation Is treated as cash, Easter offerings and fees received by clergymen for funerals, marriages, bap tisms. masses, etc., are regarded as Income. Christmas gifta are not regarded as income. However, bonuses given in re turn for "services rendered" or as a stimulant to energetic future services have beon held to be taxable as income. Based on Coat Price. The act of Sept. 8, 1916, provides: "For the purpose of ascertaining the gain derived from the sale or other dis position of property, real, personal, or mixed, acquired before March 1, 1913, the fair market price or value shall be based as of March 1, 1913, and this value shall be the basis for determin ing the amount Of such gain derived. After March 1, 191)8, on all property sold, traded, etc., gain Is to be based on cost price." Where property that has been ac quired by gift, descent, devise, or be quest is subsequently sold at a price greater than ihe appraised value at the time the property was acquired, or, if acquired before March 1, 1913, the fair market value at that date is the basis for computing the gain, which Is taxable. 1N0 Account of Fluctuations. No account is taken for the purposes of the income tax of fluctuations In market value or book values of secur ities or. other property, but a gain or loss Is counted on a completed transac tion on the basis of iprlce considera tion. In speculative operations ono oan show losses on completed trades, but not In excess of winnings. The cost of improvements made by a tenant as part payment of rent Is to be added to rent as income of the land lord. partnerships as such are not re quired to make income tax returns, ex cept when requested, but each partner snaii report his sntu-a of tiie riv8ti therein, whether distributed or not Same laws relate to nonreportlng of Interest on obligations held of any state or government bonds other than the second Liberty 4s. Must 'Report Dividends. The Individual, however, shall report his share of any profits from dividends earned by the (partnership under prop er title on official blank. It 1s obligatory on the part of the individual to obtain forms for returns of income tax. If a taxpayer's Income is determined at some time during the calendar year the return so determined is to be re ported in the' Individual's return for the calendar year ending (Dec. 81 of the same year. Answer These Questions.. IHOre are three questions whloh each person should be able to answer: 1.—Am I raqulred.to reader a per sonal income tax return for the yea* 1917? Yefe, If unmarried and your net In oome for that year equal* or exceeds $1)000. If you are married no return is required unless your net income, in eluding that of your husband or wife, equals or exceeds $2,000.. «If you aot as th4 guardian of a fo^AfWAOT 4 MM administrator, exooutor, or trustee of an estate or trust, a return will be re quired of you for and la behalf of your ward, or the estate or trust for which you aot, If the conditions outlined un der the head of "Fiduciaries'' as re quiring a return, are present in your case. 3.—(When may my 1917 return bo filed with a collector of Internal rev enue? On any day after Dec. 31, 1917, but not later than March 1. 1918. 3.—Will failure to file my rpturn within tho time prescribed by law ren der me llablo to any penalty? Yes. You will bo liable to a specie penalty of not less than $20 nor more than $1,000 if you fall to have your 1917 returns in "the office of the collect or of internal revenue for your dis trict before the close of business on March 1, 1918 and, you will also be liable to 60 per cent additional tux. You Mayjind It In Stocking Cincinnati authority says your troublesome corns just loosen and fall off Sore corns, hard corns, soft corns or corns between the toes Just loosen in their sockets and fall off the next day If you will apply directly upon tho corn a few drops of a drug called freezone, gaya a Cincinnati authority. You merely put a drop or two of this freezone on the tender, touchy corn to day, and Instantly the corn stops hurt ing, then tomorrow some time you may find the old torturous pest somewhere In your stocking, having fallen off en tirely without a particle of soreness, pain or irritation. The skin surround ing and beneath the former corn will be as healthy, pink ana smooth as the palm of your hand. A quarter ounce of freezone Is suffi cient to rid oni's leet of every corn and callus, and any druggist will charge but a few cents for it. It is a com pound made from ether. Marinello Rose Leaf Jelly will keep them smooth, white and delightfully scented. It is absorbed quickly—leaving the akin without any trace of oilineta. jjf, It may be used a dosen times a day with good nsulta Free sample and 1 demonstration or send two cents tpcover eo«t of mailing^rjal package and booklet MARY E. STROUD 1 Order your case todav. Mrs. Qtofi D*fe«ss Chairman, Mrs. Mary Oragg, home demonstra tor of economics, has been appointed chairman of the women's division of the courtly council of defense by J. P. Deruui. 1 Tii I ted States food administra tor for Iowa. —s ,-tb- 11 1 Probate Notici. Office pf the clerk of the dlstrlot court, state of Iowa, Marshall county, ss. District court, January term, A. D. 1918. W,: To Whom It May Concern: You and each of you are hereby notified to appear at the court houso in fir "Exercise and be well**—say the doctors. And add to the pleasures of good exercise by drinking Edelweiss Cereal Beverage. Pure and delicious, with the strength and flavor of selected grains, it is unequaled as a family beverage. ,*• Serve it in your home—at every meal. It makes a place for itself at once. •Marataliuiirait ,l«wb l» 9 o'«kK* January, Mil, tq. attsM and probatinga* fnstrdi*»»«$r purporting to be the last will utut •MM. J4b»I* WWP (Marshall countn d^oeepe^'|M time and pU«#' aroU SMS* •how c*u*a, -It .any# Wfc* should not be admitted tt» »rob*^_ In testimony -whereof. I hav# W|i subscribed ipy name hhd seal of the district «•««*, thlg 141 of January, A-S. IMS.t Olertt rf For Your Christmas Boob Mickel Farniture Co. Opposite Court House—South Center Street INTOXICATING Marshalltgwi! Candy l^iiipany J777Mm^iMM Phone .• Schawltiofsw Conpaay—CMcaco *0$ Sectional 1 Book Cases "Built to Endve" Globe-Wernicke Sectional Book Cases have the fol lowing exclusive features: Sol^d unit construction. Three-ply backs, to prevent binding. Standard finishes—can always be matched. Non-binding door equalizer. Air cushion, to prevent door salmmin£. Choice of several beautiful designs and finishes, fa plain Oak, Quartered Oak, Imitation and Solid Mahogany. Your. GLOBE-WERNICKE will be a life-long souroe of joy and comfort. It is in itself a beautiful place of furniture. Wherever it stands, its subtle beauty will lead added charm to the setting of any room. "4 I I' & t. yyiiiliU Uililiiilil •J'MTM wisiiiiiyy