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offer One Hundred .Dollars Tie ward for any case of Catarrh that ran net be "ured by Hall's «Catarrh Cure. Hall's Catarrh Cure has been talten py catarrh sufferers for the past tnirty-nve years, and baa become known as the most feliable remedy for Catarrh. Hall's Catarrh Cure acts thru * on the Mucous surfaces, ex pelling: the Poison from the Blood and healing: the diseased portions. After you have tnken Hall's Catarrh Cure for a short time you will s*-e a Rreat improvement in your greneral health. Start taking Hall's Catarrh Cure at once and get rid of catarrh. Send for testimonials, free. F. J. CHENEY & CO., Toledo, Sold by all Druggist*. 76c. Ohio. | Professional Cards \ T. MOSER DENTIST RendrtcK Idaho W. A. Rothwell, M. D. Physician and Surgeon Office State Bank Building Kendrick, Idaho. A. H. OVERÄM1TH Attornev-at-Law Urquhart Building Third Street • Moscow, Idaho. Fraternal Orders KENDRICK LODGE NO. 26. A. F. (EL A. M. Meets every second and last Thursday of the month A. V. Dunkle, W. M. R. B. Knepper, Secretary. Horseshoeing General Blacksmithing Wagon and Carriage Shop All workfGuaranteed. ALL KlhDS OF Repairing neatly done. Frank Crocker N. R. Shepherd Auctioneer Troy, Idaho Make your dates at the office of the Kendrick Gazette. Phone Me at My Expense Dreadful Cough Cured A severe cold is often followed by a rough cough for which Cham 'berlain's Cough Remedy has prov en especially valuable. Mrs. F. W. Olsen, Marysville, Mo., writes: "About two years go my little boy Jean caught a severe cold and coughed dreadfully for days. I tried a number of cough medicines but nothing did him any good until I gave him Chamberlain's Cough Remedy. It relieved his cough right away and before he had finish ed taking one bottle he was cured. I think it is just fine for children." Barber Shop Courteous Treatment Satisfaction Guaranteed William Rogers Getting Rid of Colds ( The easiest and quickest way to get rid of a cold is to take Chamber lain's Cough Remedy. This pre paration has been in use for many years and its value fully proven. No matter what remedy you use, r however, care must be taken not to contract a second cold before you have rcoverqjl from the first one. and there is a serious danger of this. A man of middle age or older should go to bed and stay in bed until fully recovered. It is better to stay in bed three days at the start than three weeks later on. .**. Farms for Sale 240 acres 2J miles south of Leland, well fenced and watered by five large springs; 40 acres in alfalfa; large barn and three room house. Price $6,250.. Inquire at Gazette office. 9-tf. 273 acres li miles south of Leland in the heart of the bean belt; all plowed land, fine house, 2 big barps and two granaries; other small buildings and a fine young orheard in bearing. Price $35,000. In quire Gazette office. ,9-tf. Stop with the only Guv in town— at the Guy Hotel. 46-tf. If you want good seed oats, write , for samples and prices. Mark Means Co, LewistoD, Idaho. 9-4t PAY AND FILE INCOME TAX .15 U. S. Internal Revenue Bureau Gives Warning That Seveie Penalties Will Be Enforced. WOMEN WITHIN LAW'S SCOPE; HOW THEY REPORT INCOME The Income Tux drive comes to a close on Saturday night, March 15. Tit« payments and returns due on that date under the provisions of the new Revenue Law must be in the hands of local Internal Revenue Collectors before their offices close that night. The Income Tax is being collected to meet the war expenses. Every person who shouted and tooted his horn on Armistice Day is now culled upon to contribute ids share of the cost of win ning the war. The laggards apd the dodgers will fnce severe fines and jail sentences. The Internal Revenue Bureau an nounces that its officers will check us all up to see that every person who comes within the scope of the Income Tax law did his share. Where to Pay and File. Residents of Montana, Idaho and Utah are required to make their re turns and pay their taxes to William C. Whaley, Collector of Internal Reve nue, Helena, Mont., or to any of his deputy collectors \vho are now doing free advisory work on Income Tax. Payments sent by mail should he at tached to the returns and should he in the form of check, money order or draft. Cash payments by mail are sent at the taxpayer's risk of loss. If you are unable to make your re turn personally because of illness, ab sence or incapacity an agent or legal representative may make your return. If there are any doubtful points ns to your items of income or allowable deductions you should get in touch at once with a Revenue officer or a hank er for advice. Women Pay Tax. Women are subject to all the re quirements of the Income Tax. Whet it er single or married, a woman's income from all sources must he considered. If unmarried or if living apart from Iter husband she must make her return for 1018 if her net income was $1,000 or over. If married and living with her hus band iter income must he considered with the husband's in determining the liability for a return. Their joint in come. less tlte credits allowed by law, is subject to normal tax. The wife's net income is considered separately in computing any surtax that may lie due. Husband and wife file jointly, as a rule. If the husband does not In clude his wife's income in Iiis return the wife must file a separate return. Severe Penalties. The new Revenue Law places severe penalties on a person who fails to make return on time, refuses to make return or renders a fraudulent return. For failure to make return and pay tax on time a fine of not more than $1.000 is named and 25 per cent of tlie tax due is added to the assessment. For-refusing willfully to make return or for making a false or fraudulent re turn there is a fine of not exceeding $10,000 and imprisonment of not ex ceeding one year, or both. Farmers' Income Taxable. Every farmer and ranchman who had a fair or a good year in 1018 must heed tile Income Tax this year, lie must consider all his income as tax able. He is entitled to deduct from his gross income all amounts expended in carrying on his farm. The cost of farm machinery, farm buildings and improvements cannot he deducted. The cost of live stock,, either for resale or for breeding purposes, is also regarded as investment. Overtime and Bonuses Taxed. Salary and wage earners must con sider as taxable every item received from employers and from other sources. Bonuses and overtime pay are to he reported as well us the regu lar payments. Allowances for Losses. Losses sustained in 1918 and not covered by insurance are deductible items if incurred in the taxpayer's business or trade, in any transaction undertaken for profit or arising from fire, storm, shipwreck or other casu alty or from theft. ****************** * * ★ SQUARE DEAL FOR EVERY A ★ INCOME TAX PAYER. * ★ - * ★ Washington, D. C. — "The A ★ rights of ail persons now filing ★ ★ Income Tax returns are amply ★ ★ protected by provisions for A ★ abatements, refunds and ap- A ★ peals," says Commissioner Dan- A ★ iel C. Roper. ★ "Every person can be sure of A ★ a squure deal. No person is ex- A ★ peeted to pay more than his ★ ★ share of tax. His share is de- * ★ termined solely by the amount A ★ and nature of his net income for * ★ 1918, as defined in the law. ■* ★ "Abatement petitions are dealt * ★ with open-mindedl.v. Refunds will * ★ be made in every case where too ★ ★ much tax is erroneously col- * ★ lected. w ★ "The Income Tax is 'on the * ★ level' all the way through." ★ ★ * ****************** I ,'ith rfx"* I hill.; FINANCIAL SHAPE CF RECENT YEARS Smooth Transition of Agricul ture to Peace Basis Predicted by Federal Reserve Board BORN OF WAR American farmers are In better financial shape than they have been for years, according to a recent report of the Federal Reserve Board at Wash ington. which also predicts a smooth transition of agriculture and industry from a war to a peace basis. The board's review of economic conditions throughout the country is based on detailed reports made to it by the governors of the twelve federal re serve hanks. "The farmer Is said to be in the best financial shape for many years." the review' says. "In the South he is able to hold his cotton for better prices and is marketing his output conservatively. "Excellent crop prospects are re ported from the wheat states of the West and from California. On the Pacific Coast the prospects for excel lent props are exceedingly bright." "Victory year" crops, according to another government report, added $17.000.000.000 to our wealth. The principal contributions were: Corn—2,5S2.S14,000 bushels, $3,528, 313.000. Wheat—917,100,000 bushels, $1,874, 623.000» Oats—1,538,359,000 bushels, $1,092, 423.000. * Barley—256,375,000 bushels, $235, 269.000. Rye—S9,103,000 bushels, $134,947, 000 . Potatoes—397,676,000 bushels, $475, 731.000. Hay—75,459,000 tons, $1.522,473.000. Tobacco — 1,340,019,000 pounds, $374,318.000. Apples—173.632,000 barrels, $229, 990.000. As a result of the flourishing condi tion of the farmer in general the gov ernment expects him to take a large block of Victory Liberty Loan Bonds in April. It is difficult yet to value accurately or in some instances to perceive all the war has brought to our national life or pruned from It. The things we think little now may appear to posterity the greatest. The Thrift Stamp idea seems to he one of these. Originated as a war emergency meas ure, it has taken hold; has appealed to the common sense of America, and may yet shape the destiny of the nation. It is patent, now that the war is over, that the Thrift Stamp has come to stay. If we get nothing.else out of the war but the habit of saving, which begets the corollary simple living, we will have reaped the full fruit of the war. For a thrifty democracy is a firm democracy, a potent democracy, a democracy strong enough to pre serve itself. A man who saves is a better citizen than the man who does not save. He becomes a stockholder in his govern ment and he is jealous for the wel fare of that gove.nment in war and in peace. In war he will fight for it with his life. In peace he will protect it from those who would tear down. As America saves from this day on so shall she grow in benign power and In the eyes of mankind. "A bank ac count for every American citizen" should he one of our national slogans. The Thrift and War Savings Stamp Idea is freighted with a mighty change for the better in our national life. The Thrift Stamp is backed by the United States government. Without doubt it Is the greatest investment ever offered and it is in such a form that every American, big and little, can take advantage o' 1L GREEN MANURE CROPS 1 The New Jersey experiment station calculates that two crops of green manure contain as much phosphoric acid and pot ash and nearly as much nitro gen as 20 tons of stable manure. Rye, soy beaus and clovers ahe crops most often used. In thé gardening section of the state rye is planted as a cover crop as soon as potatoes and early vegetables are out of the way. This is plowed under and takes the place of some of the barn* yard manure that was formerly hauled. CLEANING UP SWAMP LANDS Undesirable Growth Should Be Burned When Ground Is Wet to Pre serve Plant Food. (From the United States Department ot Agriculture.) Growth which is to be cleaned np on swamp land or any soil containing a large amount of organic matter should be burned when the ground Is wet, to prevent the destruction of valuable plant food. When soils do not con tain a large amount of organic matter and It Is the intention to seed in the ashes immediately after the burning, too much emphasis cannot be placed upon the importance of getting a clean burn. FARMERS! Lnst Y©m Repair Meed It would be hard to find a farmer who at some time or another had not lost valuable time waiting for nec essary repair parts. Take this territory and total up the time lost in this way and it will astonish you. And all because repairs are not ordered as early as they should be. There is no better time than right now, just before the busiest season on the farm, to go over your ma chines carefully, make up a list of repairs you are likely to need and send it to us before or during Repair and inspection week, March 3-8. With this list in our hands we can order our stock so as to be prepared to meet every call promptly. Repair part service is a necessary part of our business We realize what it means to you in time and money to get what you need at once. Help us to help you by making up your list now and sending it in to us. Being a little late getting out this notice we desire you to give us your repair needs as soon as you can. Kendrick Hardware Co. PRINCESS FLOUR IS THE BEST Fourteen Years of Satisfaction IS THE TEST Only the Pick of the Best Wheat Used Ask Your Grocer Lewiston Milling Company Lewiston Fall Fair—Biggest and Best Ever!