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THE PENS AC OLA JOURNAL. SATURDAY JIORNING, JANUARY 15, 1921. daily Weekly sundXy Journal Publishing Company LOIS K. MAYES. - . - President and General Manager HOWARD LEE MAYES, - Secretary and Treasurer GROVER C. BALDWIN, - - - - Managing Editor Published from 1899 to 1515 Under the Editorship and Management of Col. Fraak L. Mayes. " MEMBER ASSOCIATED PRESS Audit Bureau cf Circulation. 1 . American Newspaper Publishers' Association, Florida, Presa Association. Southern Newspaper Publishers' Association. TO ADVERTISERS " , In easo of errors or ommlsslona In legal or other advertisements tha publisher doea not hold himself liable for damage further than the amount received for such advertisements. SUBSCRIPTION RATES One Week. Dally &nd Sunday ., One Month, Dally and Sunday . Ttree Months. Daily and Sunday , , Biz Months. Dally and Sunday Ona Year. Dally and Sunday Sunday, Only, One Year The Weekly Journal, One Year All subscription! v The Associated Press Is exclusively entitled to the use for republication of all news oredlted to It or not otherwise credited in this paper and also to the local newi published. Entered second class matter at the postofflee in Pensaeola. Fla, un der Act of Congress. March 3. 1879. Advertising Utcs Furnished on Application. JOURNAL PUBLISHING COMPANY. Pensaeola, Florida, Washington Bureau: Oeo. 11. Manning, Manager, Washington, D. C Represented In tho General Advertising Field-by i CONE & WOODMAN, INC. r New York, Chicago. Detroit. Kansas City. Atlanta. Office: Journal Building. Corner Intendencla and DeLuna. T-LEPHON.si IfTflfl J5!?V Advertls- AO Editorial Business 1UUU s?" Results are what men want these days, and results imply work. Tho race is not to the 'swift, says the old epigram and Forbes Magazine answers that mstther Is It to the lazy. Ferguson, 0f Texw, received two votes in his own county for the pres idency on the American Party ticket. Either his wife voted for-him or ho should be investigated for repeating. o ' That shooting in Dublin the other night was accidental, all right, be cause no onu ever Keurd of either an Englishman or a Sinn Feiner hitting even one target, let alone seven. i Good idea, that of "NfcBrlde's to sort the Immigrants while they are emi grants and have them go to the place where they art needed. Ford is gaining in the recount ut Washington, says a dispatch 'which reminds us that the election was a flivver. O -. Women in Alabama ; must pay poll taxes the same as men if they ar0 to vote. They expected to do so. Greece announces a new loan by America but Washington doesn't know about It. Jietter page Mr. Vanderlip of Russian fame, muybe he has" bought the fishing rights In the Aegean sea. The government has a large num ber of Liberty Honda which have been unclaimed by soldiers and sailors. In formation run be obtained from re cruiting officers. Tenderfoot: Say, First Class Scout, how Is your garden coming? First Class Scout: Well, my peach trees are all dead, but ona of my fence posts Is budding.- January Roys' Life. ' . Arrest all frogs, the edict goes, un til this tumult stops. The evidence most plainly shows that they are full of hops. Close up the churchej right away. The issue stands our "clear.- For at the funerals, so they say, they pass n round the bier. The American Leg Ion Weekly. 4 On Secret Service. By W. N. Taft, which tho Harpers will publish on January 13th, is a collection of real detective stories accounts of the ex ploits of United States secret service operatives in hunting down counter feiters, smugglers, spies, and many other brands of criminals. In these stories truth Is once more proved to be atranger than fiction, end it loses nothing In the telling. Bill Qulnn, ex secret service man, is the narrator, and the name, masks and suggests the actual source of Mr. Taft's Infor mation. A SONG OF THE TIMES By Frank L. Stanton. Do times ain't lak' dey used ter be, But still we llvin on, An still we'll keep a-livin' Till the best er times la gone 'Till we sees do mountains rockln', An Oabrul blow his horn, An w answer ter de rojl call in de mawnln'I , De times ain't lak' dey used ter be. But still, along de way. We gathers up wid all de thorns De roses er de May; An' de heart Is always singing Of a happy holiday W'en we answer ter de roll call In de nawnin'! FAITH IN HUMANITY. "Br'er Thomas has got more faith than any man in de country." "How you know?" "Lost his umbrella, and advertised for it!" SURE OF ONE THING. "What you reckon you gwine ter git far Chrls'maa?" "De Law- knows. I mo' ingineral ly gits de rheumatism 'bout dat tim er de year! Of the 120.000 camels in the British tervire dnrlnj the world war I2.S12 were ktlUtU in action. I .IB ..65 i.95 3.80 7.50 1.50 1.50 are payable in advance. 38 in- Rooms FRANKNESS NEEDED. In a, discussion of the needs of the county recently, P. II. Gadsden of Philadelphia, president of the Ameri can Electric Railway association, de clared that the only hope for the rail ways was to "Be frank and adver tise." f "It is absolutely necessary," he said, "if public utilities are to continue to function that they create a flow of new capital Into their securities. The answer to this whole problem is the granting of rates to public utility companies, which will insure a return to tho security holders that will in duce them to invest. Nothing less than this sort of an arrangement' will save the utilities from ruin. "Adjustment of public utility rates that a basis that will attract new money into the Meld will be hastened by a thorough public understanding of the public u'.ility problems. "The best way to bring about that understanding is to be frank and ad vertise. "Frankness nust go hand in hand with advertising lse advertising fails. Therefore, be prepared, when you be gin presenting your story to the pub lic, to tell the whole truth about your business to everyone. As the only customer of 'the public utilities, the public is entitled to know all about their business and any public utility which cannot stand the searchlight of honost public inquiry cannot hope to obtain help 'through favorable public sentiment. Put your house in such or der that you will fear the questions of no man. "Advertise by every possible chan nel and hit the line hard. Tell your story everywhere that there is blank space which you can fill. - "Make it plain that the public util ity problem, is the problem of every man, woman and child who uses your service. Strive by frank statement to ' convince customers that you are trying to do the best thing for their general good and that it is in their own interest, if nothing else, that they should enlist themselves in your cause. The Way to accomplish this result is not to make the mere statement that it is your intention to give good serv ice, or to submit to the public a large ldelgentisble volume oC statistics and then sit down and wait for the millen nium. The thing to do Is to explain your s'tuatlon In understandable terms o just as many folks aa possi ble. If you have a good case and will tell the whole truth about your eitua. tlon in a simple and convincing man ner and give it deserving circulation through the best available advertis ing medium you are certain to rally the public to your support. "Every man deserves good electric railway, gas. light, telephone and tele graph service, and he will help you' give it to him If you can show him that his help 'is needed to accomplish this very desirable end." "HONEST GRAFT." The Railway Age declares In an edi. torlal in its current Issue that the spokesmen of the labor brotherhoods have made recent charges of whole sale mismanagement against the rail ways for the purpose of diverting public attention from many millions of dollars of "honest graft" which railway employees are getting directly from the railway companies and in directly from the public, and also to promote the Plumb plan. It says that this "honest graft" arises from the fact that thousands of employees un der the national agreements made with the railway brotherhoods by the railroad administration receive pay for work which is not done, or two or thre or four times as much pay as the number of hours worked will Just ify. "The American public may not know it", the Railway Age says, "but it is deeply concerned in the hearings regarding national agreements be tween railways and their employees which began before the railroad labor board in Chicago on January 10. These hearings involve many millions of dol lars annually that the railways are paying directly and the .public Indi rectly, to railway employees who do not earn it Therefore, the public should not fail to take note of the difference between the ways in which the representatives of the labor unions and the representatives of the rail ways ar presenting their cases. The difference is significant. "The question of national agree ments ia purely a question of whether greater efficiency in railway operation can be obtained, as the railways con tend, under agreements made between Individual railways and their own employees, or under national agree ments made by the railways as a whole with the national railroad brotherhoods. What arguments have the spokesmen of the railwaj- brother hoods advanced In favor of a continu ance of national agreements? They have charged that the railways are controlled by a group of New York banks, trust companies, etc -a charge already made threadbare by frequent repetition. They allege that the rail roads have sent to outside companies for repair a large number of their lo comotives and cars and have paid ex cessive prices for these repairs, when every well-informed person knows that the railroads had to send large amounts of their equipment to out aide shops for repair In order to get it In sh.'ipe to' meet the vast traffic demanfls of last year,. Having made these and sundry other charges, the spokesmen of the railway brotherhoods have added that they will make no at tempt to substantiate them at this time! They were not made to be sub stantiated. They were made to divert attention from the .'honest graft', ob tained by the members of the labor unions through the national agree ments, and to libel private manage ment for the purpose of promoting the Plumb plan under which the members of the labor unions Would be abie to collect 'honest graft' from, the public without limit. "The spokesmen of the brotherhoods threaten that if the labor board does not adopt a course satisfactory to the employees 'the service rendered to the public Willi inevitably suffer,' but the public will seek In vain in their statement for any . discussion of the principle cr effect on railroad efficien cy of national agreements versus local agreements. The spokesmen of the railroads proceeded at ortce, on the other hand, with a discussion of the question of national agreements and a presentation of the facts and argu ments which they believe show that local agreements between individual railways and their employees are pre ferable to national agreements. "It is not an uncommon thing for a man who has just plckd another man's pocket to begin orylng 'Stop thief!' to divert attention from himself. When a man gets pay for doing work that he doesn't do, or gets two or three or four days' pay for doing one day's work, he is simply 'grafting' upon somebody. The spokesmen of the brotherhoods knew that the represent atives of the railways were going to lay bare the facts about these matters and they raised the cry 'Stop thief!' to divert attention from the matters actually under consideration by the railroad labor board." Press Comment Young Girls and Tag Days. The Jacksonville rimes-Union con tinues its fight against the practice of using good looking young jjirls as an attraction a V "drives," and it is happy that the Jacksonville Mothers' clubs "have gone on record against the U3e of growing girls in such a way." In this vigorous fashion the. Tinii3 Union expressed its opinion of ' tag days'" a few years ago and it reprints the article now: "The money that Is obtained from a loafer In front of a saloon who gives up for the satisfaction of talking im pertinently to a young girl who. would not otherwise have even looked toward him and may be having her handle him by pinning tags to his coat will never repay for the bloom " that is thus brushed fron the rose petal. The modesty and innocence of youth is worth more than all the work that any organlzatiofi can accomplish" It has not been noted that any such dire things happened in West Palm Beach, but It may be useful to organi zations that . contemplate recourse, to the combination plan of girls and tags or buttons to know that the plan is under criticism such as this. Palm Beach Post. False Reports We have been Informed by a num ber of tourists" from the north that the report has gained widespread circula tion to the effect that different com munities in this section of Florida are In the clutches of '"epidemic, and are so overrun with immigrants that the situation is critical. That people are living from hand to mouth, and the report goes so far as to say that the suffering and destitution of the most favored sections bread lines have been established to relieve, to a certain de gree, the situation. The fact is there is not one word of truth in such reports, nor any ground for such statement being circulated. Florida Is enjoying her most prosperous season, and no where Is there any sign of want or distress. . The people who come t0 Florida are, -as a rule, thrifty, weli to do class, and the report circulated throughout the north is absurd and without any . foundation for truth whatever. As for epidemics, they don't thrive here in this land of health giv ing, energizing air and sunshine. Somebody must have had a terrible grouch on him when he started such unfounded reports. Eustus Lake Re gion. Vrk for the. Chamber Our chamber of commerce is suffer ing from too much prosperity pros perity of the organization In number of members, etc. prosperity of the community which diverted attention i from the need of public work. "Sweet are the uses rf adversity." One of these i that we must encourage co operation and entenjirise. For five years now factories have been busy, merchants have been" prosperous, houses have been rented, and we have not felt the need of organization work for the city as we did before and as we may now. The chamber of commerce is well organized and is today on the job. The members need to take more interest in the work that is ahead of it. We ought to concert'-"' . program. With frequent meetings the public would be kept informed of progress. . The chamber ought to be the central clearinghouse for such matters. Rotary, Kiwanis, the Civi tans and other organizations have their essential functions but they have to some extent weakened the chamber. That latter ought to be the principal avenue of approach in the movement for great things. The chamber might well take up I questions like annexation, the letting or tne contract ior me auauonvim,- iu passage of an enabling act for the levee, tax reform, city beautification, our school system, a hotel for Look out mountain, a -better street car service, nubile utility rates, conven- itions, good roads, new industries and other matters. If meetings were frequently held many questions might get publicity even if the attendance were not large. At an evening's meeting much more time could be found to public ques tions than is at the disposal of the weekly luncheon clubs. The chamber of commerce has done its great work in the past and it can be depended on' to do similar service in the future. The main service the chamber ol commerce can perform for the com munity today is to inspire confidence. It should not be difficult to do this. The News never felt more certainty of the city's magnificent future. Hence our recent expenditure on a new build' Ung and plant. Chattanooga News. National Edito Just at this time we want to impart the information to the council and the board of trade that early in March the National Editorial Association, composed of the foremost editors of the nation, will hold its annual meet ing in this state and will, aside from attending to its business, make a tour of the state sightseeing. These edi tors and their families will compose a party of possibility five hundred people, all writers " and boosters by profession. These editors have been invited to visit the Scenic Highlands and according to their itinerary they will be here. What we want to do is to get them to stop at Frostproof and look our town and country over. They are not going to do so if we do not show some signs that we want them, we have got to make an effort to get them to. If We give these editors a well-gotten up, original send off, we will have accomplished more than we can accomplish with thousands of dol lars spent on publicity, for these men are dispensers of publicity of the highest mark. Think what it would mean to have the name and good points of Frostproof spread from San Francisco to Maine and put in such a manner that millions people would read about it. That's publicity of the first water, folks, and money cannot buy it. It will, however, take a little money to get these editors to stop here, not that we will have to pay them, but we will have to give them an entertainment that will cost money. The town could well afford to spend $300 In entertaining these men. That would be the best spent money the town ever parted with and would show more returns. Think it over, gentle men, and see if we are not right. The women of the town will do their share toward entertaining them. Let's do the rest. Highland News. Income Tax Facts You Should. Know In computing net income, a deduc tion for business expenses or a dis bursement or charge must have cer tain qualities in order to be allowed. It must relate to a trade, business, profession, or vocation "carried on" by the taxpayer, in which he has in vested time? and money for the pur pose of a livelihood or profit. A single transaction or a series of isolated transactions do not ordinarily consti tute trade or business. A business is being carried on by its owner, even though all its activities' may be con ducted by employees. A tax payer may carry on more than one business or trade if he devotes sufficient time and attention to each enterprise, and may claim as deduc tions the business expenses of each. Mere investment of capital, however, is not sufficient to allow such claim. For example, a manufacturer buying stock in a mine or oil well who de sires to visit the scene of operation may not claim as a deduction the cost of his journey. The deduction must 'be a "business expense" and not an "investment of capital." Amounts expended for the erection of new buildings, installation of machinery, and the purchase of tools or implements of permanent value do not constitute business ex penses, being merely a change in the form of capital and not a reduction of wealth. Expenditure for property which is used up in the course of the year may be deducted as a business expense. The law provides for the deduction as a business expense of "a reasonable allowance for salaries or other com pensation for personal services ac tually rendered' Such claims are subject to careful, scrutiny by the bu reau of internal revenue, and to be al. lowed must conform strictly to the wordirg of the statute. The test of deductibility is whether the amounts paid are reasonable and whether they are. in fact, purely for personal serv ices. Reasonable compensation is held by the bureau to mean only such amounts as would ordinarily be paid for like services by like enterprises in like circumstances. Claims for deductions for salary payments are allowed only when the compensation is "for services actually rendered," and for no other consider ation. For example, should stockhold ers of a corporation draw salaries in amounts which bear a close relation ship to their stock holdings, and if such payments are found to be in ex cess of a reasonable allowance for services rendered, the excess would be regarded as a distribution of profits under the guise of salaries. Each year's returns, both as to gross income and deductions therefrom, should be complete In itself, and tax payers are expected and required to make every reasonable effort to ascer tain Lb imct Barjr Ut make a THE OLD HOME TOWN " SiT thanks old chap- Mfi'Vs Wi T- ffl J AfoU SAVED ME TRoM gH Cr-T r f H J&0 (SMASHNG INTO THE ,QH WT ' aC J BULJY0 WAS CAUGHT AJ-A TRAFFIC JAM TODAY - jLJLr ABE CUNNERS OLD GRAY HORSE ACTED UP- ABE SAYS THE? 3s?J (Kf FIR "ST TIME SNCG THE CIRCUS PARADE" BACK M IS06 correct return. Expenses, liabilities, and deficits paid or Incurred In 1919 or prior years for which nc- deductions wre claimed in the return for those years can not be included in the 1920 return. Losses by theft or embezzle ment sustained in one year and dis covered in another are deductible, only for the year of their occurence. If a taxpayer discovers a loss sustained in a prior year, he may render an amended return for that year and file a claim for refund of the excess tax paid by reason of his failure to deduct such loss in his original return. Claim for deductions for "personal, family, or living expenses," which are expressly disallowed by the revenue I act. are not infrequently found In the returns, such expenses include rent paid for a home, wages of servants, cost of food and clothing for the fam- ily, education of children, cost of up keep of automobile used for pleasure or convenience, and all items Connect ed with the maintenance, well-being, and pleasure of the taxpayer and -ds family. Adventures of The Twins By Olive Roberts Barton JyTANCY and Nick gave Ishtu the Es. kimo all their magical charms to keep for them. Islilu put them Into his little carved box, even the Magic Green Shoes, and slid the little box under some pear skins in a corner, "Now they are safe," he said. "No one can get them. You never can tell what traveler may come this way and walk off with your precious belong ings." "That's right," nodded Nick. "Be cause there is a wicked wizard who is trying to keep us from getting to the South Pole. He Is a friend of Snltcher Snatch who stole all the toys made for little boys' and girls . birth days and he .doesn't wish us to get them back. We think it was this wiz ard who turned the Arctic Circle into an ice wall so we couldn't get past. But we got through because we had the golden key." "What's his name?" asked Ishtu,. "He's called the Bobadil Jinn," an swered Nick. Ishtu started. "So you know about him!" he exclaimed. "Who told you?" "Santa Claus," answered Nick. "And this wicked wizard can take any form at all." "But we'll always' know him because he "smells like hs'acinths," put in Nancy, "so we are not afraid. Ishtu buttoned up his coat higher around his neck and pulled hi3 hood over his eyes. "Well," said he, "here's some nice hot soup for you both. If you eat this and rest a little, you'll be able to continue your journey all the better." As he finished speaking he waved his hand three times over the pot and sid some queer words. TYhat's that for?" asked Nick curi ously. "That's the way I always season my soup," answered Ishtu. "Won't " you come and eat?" (Copyright, 1921, N. E. A.) Revelations of a Wife Rv ADELE GARRISON. "Or Take the Consequences." After I had drunk the steaming cof fee, with Mrs. Durkee looking oif in smiling approval, Lillian made an other request of the cheery little wo man. "Would you mind asking Miss Dra per to come here a moment? she said quietly. "Mrs.- Graham wants to thank her, and then do hunt up that husband of mine and tell him to rig up some sort of couch for Mrs. Gra ham, so she can lie down while we have our d'nner. We can all takd turns feeding her." As Mrs. Durkee hurried out', eager to help In any way possible, Lillian turned to me grimly. "That will keep her out of the way while we have our seance with the Draper. Now Ijrace up, my dear"; just nod or shake your head when I give you the cue." It seemed hours, although in reality it was only a moment or two before Grace Draper parted the improvised sail curtains and stood before us, I think she knew, something of what we wished, for. her face held the grayish whiteness that had been there when she heard Dicky's impatient words concerning her. But her head was 'held high, her eyes were unflinching t as she faced us. "Miss Draper," Lillian began, her voice low and controlled, but deadly In its ice grimness, "we won't detain you but a moment, for we are going to get right down to brass tacks. "I know exactly what happened out there in the surf a little while ago. I was watching from the shore, and saw enough to make me suspicious and what' I have learned from Mrs. Graham has confirmed my suspi cions." She glanced toward me. "You felt a hand clutch your, foot and hen drag you down, did you not, Madge?" I nodded weakly, conscious only of the terrible burning eyes of Miss Dra per fixed upon me. "It's a lie," Miss Draper began, fiercely, but Lillian held up her hand in a gesture that appeared to cow the girl. "Don't trouble either to deny or af firm it." she said icily. "There Is but one thing I wish to hear from your lips; It is the answer to this question: Will you take the offer Mr. Undere w:ood made you, to get you that the atrical engagement, and, having done this, will you keep out of Dick Gra ham's way for every day of your life hereafter? I don't mind telling you that, if you do this I shall keep my mouth closed about this thing; if you do not, I shall call the rest of the party here now and tell them what I know." "Mr. Graham will not believe you, the girl said through stiff lips. Her attitude was like the final turning of an animal at bay. "Don't fool yourself, Lillian retort ed caustically. "I am Mr. Graham's uiidest mend, we wouia Deweve mo almost raoro niuc-twy uidii xie would his wife, for he might think that his wife was prejudiced againsl : f"H-L-LJ ?V Sf - limiiiiiiiifliitiiiiHiHiH w mhm Fill in words whose meanings are as follows: A wooden pin; the initialr of a famous American; a wading bird with long legs and neck; a timic animal; a furnace used for drying. If you fill in the right words, you will have both the first and last name of the girl both reading downward What s her name? . By Stanley you. 5 "1 am not a patient woman, Miss Draper. Don't try me too far. Take this offer or take the consequences." I do not think that ever in my life I shall cease to remember the tense mo ments when Grace Draper and Lillian Underwood faced each other in our Improvised bathing tent, waiting for the girl's answer to Lillian's ultima tum. During our "desert island" picnic, Grace Draper, Dicky's beautiful model, whose infatuation for tim had made my summer most miserable, had over heard an impatient remark- of Dicky's concerning her, which evidently had driven her to desperation. Later she and I had gone far out into the surf together, where she had performed many spectacular feats, re peatedly swimming around under wa ter. - . ' During on of these disappearances of hers I had felt a savage clutch at my foot, dragging me down ieto tha waves, and had nearly drowned in consequence. Neither Lillian, who had watched Us from shore, nor I had any doubt that the girl had Intended to causa my death. That, whether from remorso or fright, she had saved me afterward did not matter to Lillian. She seized upon the opportunity forever to sepa rate the girl from Dicky. Summoning her to the improvised tent where I lay weak from my exper ience, she had bluntly given the girl her choice of accepting Harry Under wood's offer of a theatrical engage ment and forever leaving Dicky's life, or having Lillian summon the other members of the party and tell them of what she had learned. The girl stood with bent head for a long minute as Lillian flared out her ultimatum: "Take this offer or take take the consequences," then she lifted it and looked steadily into Mrs. Un derwood's eyes. "Remember, I admit nothing," sh said defiantly, "but, .of course, I ac cept your offers-There Is nothing else for me to do in the face of the very ingenious story which you two havo concocted between you." She turned and walked steadily out of the tent. Her words, the blaze In her eyes, the very motion of her body, wai magnificiently insolent. "She's a wonder!" Lillian admitted, drawing a deep breath, as the girl vanished. "I didn't think she had bravado enough to bluff it out like that."