The Idaho Recorder. STABUSHED 1886 SALMON, IDAHO, MARCH 7, 1919 Vv*L. XXXIV, NONJ. HIS TEILS HOW TO FIGURE INCOME TAX uarely Up to Every Individual to Get Busy by March 15 or Suffer Penalty. "Don't watt until the final doe date, arch 15, tor paying your Income Tax d making your return. Avoid the st minute rush. Any person can fig* e out his liability today as well as he next week, and If there Is any lut on which he needs advice he can w get In touch with a Revenue man." This word of advice is from William Whaley, Collector of Internal Reve e, Helena, Mont., who la collecting e Income Tax In Montana, Idaho and tab. Collector Whaley is giving with t charge every aid of his office and s enlarged field force to help the peo le get their payments and their re ms in by March 15th. But the Income Tax men will not 11 your door-bell or your coat-tails, cording to the Collector's annonnee it. It is squarely up to every lndl dual to figure out his own case and get busy if he comes within the ~pe of the new Revenue law. Did You Earn This Much? Every unmarried person who re ived income averaging (19.25 a week ring 1918 and every married couple o Jointly received income averaging .50 a week should secure at once m the nearest Deputy Collector or e nearest bank a blank Form 1040 A. at form contains the information be 11 need to enable him to figure his 1 rrect net Income and nny tax that he I es the government. The law requires that every unmar ed person who had a net income of ,000 or over and every married per n whose net Income was $2,000 or er (including the Income of husband wife nnd the earnings of minor lldren, If any) must make a return or before March 15th. And this re lrement does not hinge on whether e person owes a tax. Taxable Income. An Individual roust Include under Income all gains, profits and In- ■ nte derived from salaries, wages or ! mpensatlon for personal service of îatever kind and in whatever form id or from professions,,^ vocations, sin ess, sales or dealings in property all kinds, interest, rent, dividends profits derived from any source hatever. Very few Items of income e exempt. Deductions Include ordinary and nee sary business expenses. Interest paid i accrued on Indebtedness, taxe! of ! 1 kinds except Federal income and 1 cess profits taxes and assessments r local benefits, losses actually sus- ! Ined, debts ascertained to be worth ss and depreciation on buildings, ma hlnery, fixtures, etc., used in business, further deduction is allowed for con ibutlons to corporations operated for llglous, charitable, scientific or edu tlonal purposes or for the prevention f cruelty to children or animals to an nount not exceeding 15 per cent of e taxpayer's net Income as computed ltffout the benefit of the contribution eduction. The taxpayer is not allowed to de uet any personal, living or family ex ~nse, any amount spent for Improving For Sale or _ Trade ¥ HAVE TWO PUREBRED STALLIONS, ONE A X Percheron, seven years old, dapple gray weighing about 20ÜU pounds; the other one a French Draft six years old, dark brown, 'weighing about 1900 pounds. Will sell one of these horses, you can have your choice; or trade for cattle or sheep. They are as good individ uals as there are in the state and in fine condition for service. I also have for sale a choice lot of Brood Mares and Geldings, well broken. Inquire of E. R/\VIND/\L, On the old Eldridge place. North Fork, Idaho SALE 140-ACRE RANCH $650 Worth of Improvements Price. $500 Inquire at THE RECORDER Office ****************** INCOME TAX PAYS FOR PUBLIC BENEFITS. "Viewed in its largest and tru est sense, the payment of taxes is payment for benefits received or expected. Only from a nar row and essentially selfish and ahortslghted viewpoint can the Individual propose to himself the evasion of tax liability as a desirable course of action."— Daniel C Roper, Commissioner of Internal Revenue. : J ****************** property or any expense of restoring property or making goiod Its exhaus tion for which an allowance Is'claimed under depreciation. Figuring the Tax. A Before figuring the normal tax the dividends are deducted as credits from net liicome, together with the jiersonal exemption. As In previous years, divi dends of domestic corporations are ox cir.pt from normal tax when received by llit stockholder. The normal tax rates for citizens and residents are as follows: On the first $4.000 of net Income In excess of the credits the rate Is fl per cent ; on .my further taxable Income the rate to 12 per cent The surtax rates apply to net In come of each Individual In excess of $5,000. The personal exemption ahd the dividends are not deductible before computing surtax. In the case of re turns by husband and wife, the net In come of each Is considered separately In computing any surtax that may be due. Form 1040 should be used for luak'ng returns of net, income exceed ing $5,000, and the instructions on that form will show how to figure the sur tux. Busls*ss House Returns. Employers and others who paid wnges, salaries, rents, interest or Hm ilnr determinable gains In an amount of $1.000 or over during 1918 to any person must file an Information return with the Government. Blanks may be secured from the Collector. Every partnership must file a return showing Its Income and deductions and the name and address of each partner, with his shore of the profits or losses during the past year. Personal service corporations will file similar Informa t,on ^ or Posslble Granary. The harvesting of the corn crops in Venezuela commences In September or October. In most sections of the country only one crop is raised an nually, though with Irrigation there could easily be two. Most of the corn raised In Venezuela Is white, and the . . , .. Z * J , ' 8 " g00d ', n he West Indies as for the yellow varieties. ? n "" deflcl1 * £ the «W ln ^ nIted States, Venezuela might well be considered as/ an available source êf supply. Remarkable Armistice. One of the most remarkable armis tices on modern accord was concluded between Spain und the western repub* lies of South America at Washington In 1871. It provided that there should he no renouai of hostilities between the contracting parties, except after a three-years' notice, which was to lie given through the United States gqv »rnraonL SENATOR IN LINE FOR JUDGE? The Statesman of February 2S con-1 tained the following in its report of the legislative grist of the day be fore, bringing the first news of the proposition to create a> new Judge for the Sixth Judicial district and elevatc Senator Enoch W. Whitcomb »o sit with Judge Cowen in the dis trict, which at the same time is to be enlarged. The Statesman says : Aspirations in the direction of a district Judgeship said to be 'entertained by E. W. Whitcomb of Lemhi county, president pro tern of the senate, were aired be- ' i fore the senior body Thursday { afternoon, when a measure pro- ( vhiing for the appointment of a second Judge in the 8ixth Judic ial district, and proposing to *|f' ter the alignment of counties lb ? both the Sixth and Ninth dis- J trlcts was thrown Into commit tee of the who'-e. Annexation of Madison, Jeffer son and Clark counties to the j Sixth district, a feature of the t bill under consideration, brought .........— _______ _________ jt 0 the sixth district judgeship mat violent opposition from several senators from the southeastern part of the state. A motion of fered by proponents of the meas ure, asking favorable recommen dation, was tihrottled; 1? to 20- )»ut a suggestion that the "do not pass" tag be attached also met disapproval. Predictions offered as to probable final action on the propc al differed widely. Whitcomb Is Willing. Senator Whitcomb did not at tempt to dissemble when asked about the "inference to be gather ed from a clause of the measure which provides that inemt->rs of the legislature may be eligible to judicial appointments. He said frankly that a Lemhi county man was sought for the position, and that members of the Salmon bar had insisted that all limitations be removed. Equal distribution of patron age and the desire to make the chambers of one judge more readily accesible to the people of I-emhl and Custer counties, were the principal arguments urgted by WbitcomT) in support of the measure. If the bHl is accepted in present form, Bonneville, Teton and Fremont will comprise the Ninth district, while the Sixth •will be composed of Clark, Cus ter, Butte, Lemhi, Jefferson, Madison and Bingham. Senator Whitcomb's Judgeship The Statesman of Wednesday car ries the following further reference ter: Senators Yt>aman, Gilchrist, and Adams voiced vigorous ob jections when a measure by E. W. Whitcomb, which provides for the appointent of a second Judge in the Sixth Judicial dis trict, and proposes to annex to the Sixth district Madison, Jefer son and Clark rauntles, all now under tlfe Ninth district Jurisdic tion, was made debatable, but the proposal was approved by a 27-9 vote. Present congestion of the Ninth district calendar and the desire to make a JudgV at cham bers accessible to the residents of Ltmhf and Cui&er counties, were the principal arguments enjoyed by Whitcomb, Lete of Bingham and Baker of Custer, in advocating ^"Ihe- president pro tern's measure. It Is believ«^ that the add! dltlonal judgeship will fall Whlt comb-ward, as the bill carries a provision making members of the legislature eligible for ap pointment. Officer Who Does His Duty. A good many people of Salmon re member John D. Boyes. a former Salmon business man. who a few days ago, as a police olTlcer in Idaho Falls, was compelled in the discharge of his official duty to take the life of U» a man. ThV man kill«-d was I'aulikid I Glombt'ck, wanted at Pocatello and iother places for crimes committed, 1 who with another man named Cecil Carmichael, had come to Idaho (Falls. The sheriff and Boyes had found the two men on a train and I were taking thevn to Jail when they (started a get-a way afid an attack on j the officers. Boyes was too quick for j his assailant and shot him dead and j for the act was generally commend !'ed. Carmichael was afterward tried : for robbery at Pocatello and sentenc ed to from 5 to 15 years, j Officer Noyes has been visit ing Salmon this week as a guest of C. G Mathewson His daughter, Miss Ethel Boyes. was a former school t«eicher in Salmon On Sunday last the officer took dinner at the Salmon home of Mrs. Wheeler In Brooklyn Lemhi Station Forest Man. Clarence D. Hues? is. forni,-tlv the Pap*-fte-\t eiser forest service, has taken charge of the Lemhi forest station, owing to the resignation of George Ashton. This is on- of the best locations ln Salmon forest ser vice in importance and desirability. WH1TC0MBÆETTERMENTS FOR G. ANDP.LIE AHEAD It was a month or two ago that Thj Record«- first referred to the ob-, vlously proper thing for tae G. an*! P. railroad To do. namely, to »bando* sensiea! bother and evident graft. U " r 'rr "»**«»*• nectlon of the two roads suggested r himself, is a graduate of the University of Idaho, and If well vers ed tu luatror* affecting this great Idaho industry. "Mr. Snow, or 'Bill' Snow, as he is known to all of ,ue alumni of the University of Idaho, for four years was considered one of thV> greatest football players in the northwest col legiale conference. He played center in the famous Idaho teem which in _ . _ _ , „ Good Reporta from Salmon SUidsnt. Copies of the Exeter school paper, 1905 swept its way to the undisputed championship of the, northwest, and is generally considered to have been the best team ever represent log this Institution." the Kxonlan published at the Exei academy, show that John Vernon CJuarlcs, a Salmon student at that mous New Hampshire school, Is do lug what might be expected of him to do from his habits of Industry and application. I his Is th«- second year of young Quarles at Exet«>r and yet v4444444 Mrs. Meiuler has returned from Salmon where she had been visiting the past weak. Mrs. Roy Herndon and daughter Jane left this week on an extended j visit to Salmon, Armstead and Salt Lake. While she la gone she expects do scene buying for their store. Mrs. Frankie Maelzer is seriously ill at her home on Sulphur creek. Claude imus, Clint and Bttrg'ott WVslla and Bob Shannon, all of Pat terson were in town Monday. Ray Mahoney is making an extend ed visit at the O'NIel ranch. Ezra Baker entertained at a wed ding dance Friday evening. The Red Croea will meet with Mrs. George tirubb, thia Thursday. Dr. Dickenson, tbe dentist from Chaills, is ih May at Bn>a*m<- He has hia office at the May hotel. The Election for watermaaUtr was held here Tuesday. Lee Elliot, Tony Rabernort and Bob Shannon were the candidates. Mr. Ctttot -was the successful candidate. He Is to re ceive eight dollars a day for his ser vices. Frank Cleveland has returned to c^Sia * 8bB rrwtaco ' 8 Miss Wallace of Uoldburg was a May viaitor Sunday. Arthur Grubb made a trip to Sal mon this week. Eugene Smith and J. R. Wilson went visitors ln Salmon this week. 44 + 4444444 44 4 4 4 4 4 ♦ LEMHI * 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 M. D. Miller has Just finished saw |ing wood In the basin which has been quite a job trying to get around through the deep snow with his saw. William Evans has come to Lemhi from Armst«-ad where be has work ed the past few months. A surprise party was given at Vera j Coiner's bom« last Wednesday even l0K and a very enjoyable time report j ed. A dance was given at the home of i Solon Tobias last Friday in honor of Edwin Tobias. About 50 were pres fa-,----- ------------- 1 a K 0 «*! time 1 1 " t - oln, * r ** «1 Art Bar nett's borne at Tendoy. The Holbrook and Call families i a p,.„( »n^i-nocm at Ed Lawyers Tu«*sday. 4 4 | ter at Butt litlng with th hi. __ 4 v v v 4 •> 4 4 •> 4 4 4 4 ♦ Mr. Schwartz is visiting his daugh Montana, at pr«-s«nt. TENDOY * >444444444444 Mary Turton of Tendoy Is now vis Tobias family of La-tu , an ,j w ,. n t for a sFelgh rid* The C. T. Dillons of Carmen were up last Saturday and Hunday to visit tbe Whitman». Mrs. Joe Puttee was on the sick list last week. Don Bali of TVndoy and th«* Bow mans got up a big crowd last Sunday ' S j Hunday. Mrs. Guy Pyeatt is visiting at Mrs M. Pyeatt's borne. Mra. Eugene Smith of May Is now . visiting Mrs. Jo«.- Pattee at Tendoy j Mr. and Mm. Jesse Bowman of Handy creek were up to vlait the James Bowman family at Tendoy last A Soldier of tie Argonne. Among th«- return«*«! soldiers from S'rance is Eddie Mtlcham, well r< membi-i >d In Ksivnon as a fonner Jocfc • v. n jolly lad too and llk«*d by all who know him. He brings back a I battered body to attest the fact that was in the big fight A piece of shrapnel struck him In the hip. which I was frightfully torn and lacerated It was one morning early in October when hi* company went over the top. Men were killed all around him He was serving In the 2Sth division Af ter a long period of suffering and prl j 'WHon. perhaps three days, he was picked up and tak-n to the hospital 'He served in Argonne. a P0PE-SHEN0N MINI TO RUSH NEW W0 (Salt Lake Tribune) With the purpose of checking work accomplished daring the year and or making detailed for pushing the development work be done this year, A .Boulais, newly appointed superintendent the Pope-Shenon Mining bas gone to the mine, located at mon. Mr. Boulais la accompanied E. J. Kearaea, who will make an curate survey of the_______,____ _ oients and assist in preparing for (he seasons work. At the local offices at the 8 he non company the yesterday stated that the IIS feet No. 5 tunnel had been in « full of ore with the last seventy-five in a high grade o( changed cha the ore changing from the to the sulphide form, with strong denefes that this is the permanent of the mine. Superintendent will set at work without delay drive upraises, connecting the N& tunnel with Nos. 4 and $. fording greater facility cud in handling the'ore on all of the els of th* property. Assays of in the lower tunnel run fro« per cent copper op to $2 per cent the red metal, which indicates the general average will 1$ per cent. Previous teats 0 « the mldtoefl made In the experimental plaaL demonstrated that the Bradford ersa la well suited to the of th«* ores ahd a thorough teal ceatly made on the sulphides as The management said that the test made on the sutpblffM, ores that ran $5 per MM gave a full recovery of all The Pope-8henon now has part tbe machinery for the mv plant tbe ground and plane to work of construction aa boo weather permits. RID CROSS 1 NOTES. Tbe Rod Cross chapter has Just celved a big allotment of kn and with the yarn oa band It possible to start at once on work. The order calls for shawls, children's stockings and sweaters, for the people of devastated i The request cow«» from W~ ton to continue r s tu q — work, and knitting, at full speed for hext three ,months to suppi. {work that Is being «tone by the men themselves In Europe in efforts to supply adequate clothing, must be realised that every able led woman in this devastated diet Is doing her utmost to prepare fields for the yesr's crop. A sewing allotment will be r ed within the next week or two, the meantime It is earnestly req ed ibst a hearty response will en to this call for knitting ihat may be completed by April L A small part of tbe knitting will given to Juniors who have faithful little workers ever since establishment of the Red Cross Lemhi county. galmon Man Who Know* Feen. Salmon has among Ita eft one an at least who personally the great French military 1 Marshal Ferdinand Focb, who la proclaimed by ail tbe world. Ybarguen. welt known flockmast who came into the Salmon last year with large Interests sl»c«-p, used to see every day great Frenchman at his home the line that divides his own from Hpaln, where both wot* The military genius waa thorn benrth.d man while the present sh (man was a child. Ybarguen says jvras before the marshal fa motto except as a very rich man riches go in that country. The should be pronounced as if »pel Fosh. with the long o. Dillon shipped onv and R. C. C 444444444 + 4+444 LE ADORE 444444444444444 Four cars of cattle were shl from 1-cadore Tuesday. J. M. Hall sent three with Kansas City as f . desti n ation, j Tbo party given by the Juni last Friday waa attended by the tire high school and every one bd to hav* had a fine time Tbo E. K. Benedict family ar® this week, supposedly the flu. Thursday and Friday of last Mr. and Mrs. T. D. Ellis accam~ by Mr. and Mr*. Russell Ellis we .Salmon on business. W. H. Fsyle went to Blarkfoot business Tuesday. Mr. TwYedl® and family of nack, Montana, visited in Lea laat week on their way to GU where they expect to make t borne in the future. Mrs. M. M. Mult any U spend! few days with Mrs. Morris CoU There seems to be no ob a proposed change In the time of prrture ot trains from A.-um from 5.30 to 7:20 ln th* which is likely to go into effect. Tom Tobias baa about 75 h his horses gathered and la at the Solon Tobias ranch.