RCLK8 OF INCOME TAX
OF USE TO FARMBM
Washington, D C— Income tax
regulations for farmers, issued by In
ternal Revenue Commissioner D. C.
Hoper. provide that all gains, profits
* Income received in 1917 from sale
exchange of farm
'vhethor raised on the farm or pur
chased and re-sold, must be Included
in the return. The rules apply to all
persons or corporations operating or
dinary farms, ranches, plantations,
stock, dairy, fruit or truck farms.
Deductions from gross income may
be claimed only for
neeted directly with farming opera
tions for last year, and made during
the year, even though crops
which the expenditures were made
were not sold within the year. A
former ruling that the cost of stock
purchased for re-sale is an allow
able deduction under the item of
pense is annulled, and these expen
ditures now are regarded as capital
investments. Consequently when the
livestock is sold, the original cost may
be deducted from the sale price, to
ascertain the profit which is taxable.
• Under the same procedure. If the
cost of stock or farm producta pur
chased In any year previous to 1917
were deducted in returns of those
years, and the stock sold last year,
the entire proceeds are to be in
cluded in the taxable income. This
applies only to farmers who have
made income tax returns heretofore.
If this deduction had not been claim
ed, it may be taken from the selling
price of stock last year to determine
the taxable profit.
Farmers who keep books aceord
ft NOW AT HAND
Remember, we have all the ma
retenais to make house cleaning
Är easy, such as inside paints and
varnishes, alabastine furniture
Rlter Bros. Drug Co.
THE REXALL STORE.
Makes Clubbing Arrangement With
The Idaho Fanner
OffersUnusual Opportunity to Its Readers
MONO our iarpj drde of readers
there are a gre.tt many who are in
terested directly or indirectly in
fruit growing, dairying and other
branches of farming. All of these
naturally wish to keep in dose touch with ag
ricultural adivities throughout the state;
and to know about any fight which is being
waged for the measures Idaho farmers
want and against all sorts of schemes that
are detrimental to the people and agricultural
Interests of this state.
We have, therefore, made a special dabbing
arrangement with TUB IDAHO FAR
MER whereby any farmer or fruitgrower,
who is am of our regular subscribers and who
is not now a subscriber to THE IDAHO
FARMER, will be entitled te receive THE
IDAHO FARMER in combination with
this paper at the same rate as for this
This offer applies to all those who renew or
extend their subscriptions m wefl as to aU
new subscribers. If you are interested di
rectly or indirectly In Idaho agriculture, do
not miss this unusual opportunity, but send
your order in now.
THE IDAHO FARMER is the one farm
paper which is devoting itself exclusively
to the farming activities and interests of
Idaho. It has a big organization gath
ering the news of importance to farmers,
dairymen, fruitgrowers, stock raisers and
poultry men ; and it has the backbone to at
tack wrongful methods and combinations and
bad legislation, and support honest leaders
and beneficial measures. We are confident
that our readers wili congratulate us on our
being able to make this splendid and at
tractive dubbing offer.
208 PAPERS FOR ONLY «2.00.
LESS THAN ONE JE NT APIECE
The Examiner, every week, one year.*2-00
Idaho Farmer three years
By our dubbing price, all for
Remember, 11»* Examiner to sow S2.o® a Year.
In* to approved method a« account
In*, which clearly ahowa «at Ineoma
«nd who take annual inrm tories,
may prepare their return« In accor
dance with their inventory record.
Livestock purchaaed for draft, breed
in*, or dairy purpoaea. may he in- !
eluded in the inventory for each year
figure which will reflect the
reduction in value estimated on the
basis of increased age of the animals.
These regulations relate only to
farm operating income and not to I
profit, which may have resulted from
Neither la a fanner i
sale of a farm.
required to Include in his taxable in- !
come the value of farm products con-1
sumed by himself and family. If pro- '
dues is exchanged for merchandise.
the market value of the material re
ceived ia to be considered as income.
PRINTERS ARE PROUD
OF THEIR WAR RECORD
Wben it comes to holding records
fdr service in the United States army
and navy, the printers of the United
States, who make up the Internation-j
al Union are at the top and over in
the matter of their members wearing
the uniform of their country. Since
the beginning of the war, sixty-eight
soldier members have "gone west"
and many more will call "thirty" be-
fore the war la over. Today there
are 2.271 "typos'' in th «service.
Easy to Itemise.
Patient—"One thousand dollars t
Would you mind Itemising the 1)1111"
Doctor—"Certainly not : twenty-five
dollars for the operation Itself, five
hundred for my reputation and the
remuluder because you have the mon
SENTIMEN T AGAI NST
It ia doubtful if any move alon*
of saving money tu the ad
ministration of the affairs of munie- g
i|>*UU«m In Utah has attracted more
»««•«<>■ throughout tha entire
«»Me than the decision reached by the,
Mo*tù of commissioners of Salt Lake;
City recently that it ta impractical
">d highly unsafe for a community
to attempt to save money by cnttln*
lout any part of Us street lighting
The question came up in Salt Lake
*» to whether or not it would be beet
for the city commtaeloners to
110.000 annually by cutting out a
number of street electric arc lampe
In the centers of long blocks.
After considering the move from
every angle, end In the face of e flood
of protests against tha cutting out of
Che lights, from clttsens In every aee
tion of the city, together with vlgor
bus protects from Juvenils court au
thorities. police officers, church so
cietias, labor unions and fire depart
ment authorities, the city commis
sioners voted to ratals all street
, So great a proteat was raised
against eliminating street lights as a
matter of municipal economy that It
la doubtful If tha quastlon will aver
come up again.
It was pointed out that street
lighting is used primarily for two
purposes, first, tha convenience and
safety of cUissns, particularly thaw
on foot whtlo on tha street; and. sec
ond, as an added police protection
and precaution. It was ahowa that
the elimination of adequate lighting
increases accidents to eltisens and
either increases crime on the street
and burglaries la the homes, or ma
protection. It was plainly pointed
out that the email amount of aavlag
to be effected by nay reduction In a
Community street lighting system can
be very easily offset by eerioue scel
lante to citleena, and by Increase of
crime, burglary and increased cost of
|i A number of western cities were
communicated with, in Beattie, Spo
kane. San Francisco, Loe Angeles.
Denver and other places, and the
answers received indicated that the
Ikuthorttias In charge of municipal
affairs in those cltiee consider the
maintenance of adequate street light
ing highly essential and that no move
to cut down the number of lamps In
operation will be given considera
Another point that created a strong
i impression waa the fact that citlxens
j affected by a reduction in a number
of street lamps in operation do not
j have their taxes decreased in propor
tion to the decreased protection
! which they receive. —
A particularly strong protest was
I sent In to the 8alt Lake City Board
; of Commissioners by laboring organ
izations throughout the city, who
called attention Vo the fact that the
.present I« a time when all available
man-power la needed in every com
munity and. that the hours of work
; of many laboring people necessitates
! their being on the streets at night
when decreased street lighting would
! constitute a serious menace to their
Reports from many states else
where in the country indicate that
towns and rural communities are
abandoning all thought of a reduc
tion In street lighting as a matter of
municipal economy and ara directing
! their attention to other things In an
effort to operate to the greatest ad
! vanage during war time.
INTO SHOW WINDOW.
Frank Parrott, of the Parrott Bros.
Construction company, who superin
tended the Installation of the sewer
system In Montpelier, had a little ex
perience with his auto In Salt Lake
last Sunday that he will not soon tor
; get. The Salt Lako Tribune's ae
j count of the affair to as follows:
Damage estimated by
tor to amount to about
' late yesterday afternoon when an au
tomobile, said to have been driven
by Frank Parrott of the Parrott
Brothers' Construction company,
mounted the sidewalk and crashed
with considerable force Into the ehow
! window of the Trinket Jewelry »hop
41 H South Main street.
"I had most of my stock In tlu
show window.'' said Mrs. Ernestine
Weinstein, proprietor of the shop
' and it Included many unset stones
The whole thing appears to be a total
wrack, end the loss will be several
According to witnesses, the driver
confused when he attempts*
♦ *» hack the auto off the walk. and.
:ft«fof.d of throwing the gears Into r<' \
.-erne, he threw them Into the forward]
position, with the result that when he
applied the clutch the car darted for- j
ward. The machine was not brought'
to a stop until the rear wheels were:
well through the window.
Wefl does de Qooü Book ray dat you
has "never seen de Righteous forest j
en," an' I knows fer «attain dat dr '
food truat Oct er »111 forsake him rz
tong es it kto gtt another good dollar
out er his pocket
Shorten the Working Hours
THE AUTOMATIC ELECTRIC WASHER
reduces by half the working hours on wnsh-dny
—and it does away entirely with the hard, fa
tiguing physical strain.
Ws want yon to know this wonderful labor sar
ing electrical devtoe—we want to explain to yon
how it work* and why it washes the most deli
cate fabrics without the slightest injury—we
want to tell you about our easy payment plan
which is in forœ THI8 MONTH ONLY, and by
which you can secure your AUTOMATIC
Washer NOW and pay for it in tweirs small
Won't yon call at our store and 1st ns do this?
You owe It to yourself at lsast to INVESTI
GATE the devioe that is lightening the house
work in more than 40,000 American homes.
Do not delay, because our special easy payment
plan applies only to Washing Machines purch
ased THIS MONTH.
Utah Power & Light Co.
Efficient Public Service
BETTER THAN BEER
A 4s Bri a ns isitsl/bg,
beverage 1er «eery
Iscrs wh> »sab s
Mun m nl i - m y
. h .
»roves they have reached top-notch
ng. It waa 10 minutas before a eln
j ; u> German gun vu a Me to got lata
U. H. TROOPS PKNMTRATB
LINKS OF THK ENEMY.
With the American Army In France
March II.—The American artillery
t making good in Its daily exebaag
a with the Oermana.
1 he Tankee gunners have
at picking np the details of the
resent smr game, and their work In
Many thousand shells wer«
I y*d In bombardment and barrage
- s on the Tout front this mom
HU raced to Thrao
At «.27 a. m. it waa reported
from headqnartora that three eo
emy batteries had opened Are.
liantes later they had
been silenced The neutrmltia
lion was so complete that the
American infantry crow d "Ne
Man's Land" without « casualty
They penetrated >00 yards Into
Oermaa linen aad returned to
their own linen, nil ia 12 mto
Similar condition« obtain in other
parts of the Lorraine eector. where
American troops ara fighting.
It to now permissible to ray this
vector to eeot of Laaevtlte
Raids were made to the region of
Bedonvlller after I» atontoe' artU
The America as
-here made another sortie this mors
ng to era if the German trenches
wer« still evacuated.
wen found and the American« re
tained without cn ou aHtoe
Oermaa pris on ere taken Satnrday
•aid they did not know tke Amer!
cans were In the linen there
they part let putod to u raid against
oar troop« March I. In which they
wore r* pa toed Tbeir casualties wave
It dead aad wounded
The weather to sow bright, warm
aad sprtag-tlfee The mad to drytog
up fast The troop« are in the high
est spirits, following their stmrnssful
SUGAR IN 1C* (REAM
In accordance with ruling of the
Uhlef of the Bureau of Chemistry,
United State« Department of Agrlcnl
tore, no objection will be made to the
use of corn syrup or cors sogar la the
manufacture of ice creem. provided
the provisions of the ruling of the
Csrraa are strictly observed.
"The Standard for 1 m cream
published In Circular !• of the
office of the Secretary of thin De
partment calls for the um of
•ugar. It hi universally re««*
nlsed by Slate as well as Federal
officiate, by the trade, and by tha
consenting public, that sugar ia
this definition refers to sucrose,
and that sucroee Is e normal aad
proper Ingredient of Ice «ream.
The Bureau doea not object to
the subetilstlon of corn syrup or
corn auger for sucrose la Ice
tfo. to eef forth la u
The lute Department «All boM
that ell manufacturers of toe ci
containing com syrnp or earn sugar
oioat Invoice their product te the Job
ber. denier or retailer on: "Ira
syrup er eeew
and that the retailer or die penser In
iso cream parlors, soda fountains, nr
any other place where Ice cream I«
•old. served or delivered to the ms.
•niter mnat display a eoaoplcnoag
•iga where It may be
by alt pat
rons. reading aa follows:
la bold farad black letters not tong
'ban one inch in height.
JOHN K, WHITS,
ttotry. Food aad Sanitary In sp e ct or.
A. V. PETERSON
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