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TMF. COLUMBUS COMMERCIAL i GYM 0 St'.NTi:K - - - Editor nnj Manager Telephone - 222 rii.Urd at IWoffli'c in Columbus, Miss, a second class mail. SUBSCRIPTION RATES Semi-Weekly, ene yesr 8.00 Tliur.-iy or Sunday, one year .-- l.f'W Member of AMKRICAN I'RKSS ASSOC IATiON New York City. IMivred eithir by carrier or (out through mall. TREATFD LIKE A STEP CHILD. The M.ssirsipni hni'datun has certainly treated the lndu?tr:al Institute and College in this city like a step child, having parsimoniously failed to provide sufficient money for the expansion of that institution so that it can successfully carry forward the splendid work which it has so auKpicously hepun. The bill providing for certain improvements at the college and for it? spport and maintenance during the ensuing biennial period, which passed the Senate sev eral weeks ago, came up for consideration in the House last Tuesday, and was relentlessly pruned. The support fund was cut from $80,000 to $75,000 per annum and sweeping reductions were made in the amounts allowed for improvements. The original appropriation was con sidered decidedly meager, and the action of the House in making such sweeping reductions is sincerely deplored not only by officers and students of the college hut hy friends of the instituton throughout the state. The depleted condition of the state treasury is given by members of the legislature as a reason for their ac tion; but the Commercial is impressed with the idea that this excuse lacks potency, for while the local college was parsimoniously dealt with other state institutions receiv ed fairly liberal treatment. The male colleges seem to have received nearly every thing for which they asked, and this policy certainly has the appearance of being un fair and unjust; for while the war has naturally taken a large number of students from these institutions the . attendance at the local college is just as large as it ever was. The Industrial Institute and College was entitled to a larger appropriation as a war measure if for no other reason. The institution is aiding the federal gov ernment in its effort to augment its fighting forces by preparing its students to perform, work heretofore only performed by men, and if sufficient money could be obtained courses of this charucter would be open not only to bonnfide students but to the women of the state generally. During the prerent administration a large amount of money has been wantonly wasted, and the Commer cial hopes that, the day will soon come when the affairs of the state will be more efficiently administered and there will be sufficient cash in her treasury to make mnro o-enrrnus provisions for the educational and eleemosynary institutions. M H h h 14 FOOD ADMINISTRATION CRITICISED. In a speech delivered on the floor of the Senate last week Senator Reed, of Missouri, severely criticised the Food Administration, having charged that never be fore in the country's history has there been such waste fulness in thte expenditure of public money as that in dulged in by Herbert C. Hoover and his assistants. The speech was made in connection with an amend ment introduced by the Missouri senator which provided with an appropriation of $1,750,000 for the Food and Fuel Administrations be eliminated from the bill. The amendment was rejected end Senator Reed demanded that an investigation be instituted before the money is made available . Senator Reed vigorously attacked the price-fiixing polity of the Food Administration.' He said Mr. Hoover solemnly assured members of the agricultural committee when it was considering the control bill that price-fix ing under its provisions would be impossible. As soon as the bill was passed, he declared, Mr. Hoover, sur rounded by his "board of trade sharps," picked out an obscure phrase authorizing voluntary agreements and "proceeded to conceive u plan for fixing prices." The business methods of the administration were also criticised by Senator Reed, who said he wanted to I .. ."!!. 1 .' i' . '.-''.''J M. I?.' ! know what had becom of f 12,000,000 received In rntne from the rraln corporation and from other sources H.nre the administration wai entaldished on August 10 j lt, he added, $.fi,rf.,000 has been appropriated, of( which, reports show, $l,flHfi,420 ha been expended. The senator read telegram rertlvedby him from F. W. Kellogg, publisher of th San Francisco Call, In wheh he declares that the western state art at the mer-' ry of the California Packers' corporation, of which Charles Ilentley, a member of Mr. Hoover's staff, is drawing an annual salary of $16,000. "Now I can understand," Senator Reede remarked, "why men work for $1 a year under those circumstances r rid the country is beginning to understand it. Senator Underwood, of Alabama, who waa in charg? of the bill explained that the moiuy appropriated hy the measure was to be ued in extending the administration's work to the state and suggested that if the Senate was dissatisfied with the food law it should repeal it. ki m in m n ' BETTER SERVICE NEEDED. There is need for better telegraph and telephone service here. Hoth Mr. M. II. Yerby, manager of the Postal Telegraph office, and Miss Mariah Smith, manager of the Western Union, are exceedingly efficient and ac- omodating, while the telephone operators, as a general thing Bre polite and courteous but many mprovements ire needed in both the telegraph and telephone service, and these improvements should be made without delay. The main objection to the telegraph service, is the mited time at which it in available. The local telepraph offices clone at 8 p. m. during the week, while on Sun- lays they are open only two hours in the morning and two hours in the afternoon. This entails considerable in- onvenienee upon patrons, and a schedule should be ar ranged whereby the offices would remain open until 10 o'clock ever night, Sundays included. Of course this coubl not be done with the present forces, but an addi tional operator should be employed at each office, and pressure Bhould be brought to bear on the officials to in- luce them to do this. The trouble with the telephone service appears to lue largely in the operating room. The treatment ac corded calls seem to be depended almost entirely upon the efficiency and the moods of the operators. We are not personally acquainted with the young ladies employed at the telephone exchange, and und.r no "ircumstances would me "knock" any of them; but most members of the fair sex are subject to moods, and the only wav ti improve the service is for the executives to Veer strict er watch over the switchboard and see that all calls re ceive pvompt and efficent attention. We notice in the daily papers that the Cumberland Telephone and Telegraph Co., is making an appeal to its subscribers for leniency on the ground that its service has been seriously disturbed by the fact that many of its employes have answered the call to arms. So far as the Commercial can ascertain, however, no local employei of the company have answered such a call, and there is therefore no reason why the service here should be dis rupted. Buy torn war savings stamps. ' Pi Smile, cheer up; don't be a grouch. Ml Pay your debts and laugh at wor. ry. FEDERAL INCOME TAX IN BillEFj wjr-r. Vnjojri. regular .ummtt Requirement j Boiled Down ORDER UNSATISFACTORY. The order recently issued by the War Department providing that the addresses of American soldiers killed or wounded on French battle fields be withheld from the public has caused much dissatisf action, and pressure is being brought to bear upon President Wilson with the view of inducing him to have the order repealed. It seems that the order was issued at the request of officials of the French army, who some time ago adopted a rule not to give out the addresses of men kill ed or wounded while in action, claiming that to do so conveyed to the enemy information regarding the loca tions of certain commands which might prove valuable to them. The main objection to the order is that under its provisions the casualty lists sent out from day to day often cause unnecessary alarm among reatives and friends of the American expeditionary forces. In these forces there ure naturally many men bearing similar cognomens, and when the lists of dead and wounded ap pear there follows much confusion, as the absence of addresses make it impossible to identify the victims, Suppose, for instance, the casualty list for a certain day contains the name of John W; Smith. There are proba bly hundreds of Americans bearing this name now fight in France, and relatives of them are filled with alarm until it has been definitey ascertained which John Smith was killed or wounded. The dissatisfaction resulting from the order are widespread and present indicatons are that it will be repealed. cciiient and Health Insurance makes certain your income in the event of accident or illness. Can you afford to go without this protec tion? A lengthened term of disability might seri ously inconvenience you, unless you have a disability policy. Have you one of these policies? If not, get one now JESSE P. WOODWARD General Agent Maryland Assurance Corporation Odd Fellows Building: Phone 531 Columbus, Miss. - This is a nice pleasant little world to live In. j An ugly temper is such a foolish thing to ahow. M The Bolshevik! know how to trust the Germans now. -i What has become of Kerensky? Can he coma back now? IN' Sales of War Thrift Stamps now total 2,000,000 a day IH One of the mysteries of business life is how do they do it m One of these days we are going to quit work we will be dead. fc If you have troubles don't brood over them ; that will do no good. Textile Industries in Japan are re porting profits of 85 and 125 per cent IB Russia seems to be chaotic this much is 'all that is fixed and certain. Misrepresentation is always a poor weapon to use because it reacts dan gerously. IB Many a man is a good man at eart, and means well, but misses the mark. Mr. Hoover is sending wheat to the allies, but we should worry Cornbread is good. - Mi- Russia has made peace, and new regions are practically surrendered in Turkish proximity. Pa- Are you saving as much money and much food as you can both will help win the war. Ml Some people's ideas of their own importance Is about""" the funniest thing other people see. P Between the Bolsheviki and the Japanese Siberia has what we com monly term a "fat chance." Ml Our idea of a handicap is to over sleep yourself , when you want to catch an early morning train. . . We wonderSvhen we'll see street lights aroint Goal shortage will hardly keep them out forever! Mt Life is one temptation after an other to buy what you can't pay for except on the installment plan. Ml Bt5jshevic repudiation oftiational indebtedness has caused much pro test by diplomats at Petrograd. IB Don't notice the little things in life; there is too much that is en nobling if you only look for it. Ml Commercial agencies are reporting a general improvement in business conditions throughout the country Ml - Our idea of the food situation if that everybody ought to be glad to eat less in view of the present prices. B If you own a private railroad car you are in a bad fix, as the railroad; can't haul it under government op eratiorw. Ml We are not mad with anybody life la pleasant enough for us to en Joy and we wish everybody was just ai happy. Ml New York banks presented the failure of the lost issue of treasury certificates by taking more than their share. Universal mileage books and in terchangeable railroad tickets are being contemplated by the railroad administration. Ml Having fixed one price it will not be long before the government will regulate them all. Ml The government wants everybody to buy their next winter's coal as soon as possible but no hoarding will be allowed. for Busy Folks. IS SITED BY TH& UNITED STATES C0VE3KMENT Returns must he filed on or before April 1, IMS. Tas due may be paid now or on or before June 13, 1918. If you were single and your net o come for 1017 was $1,000 or more you must file a return. If you were married and living with i wife (or husband) and had a nut In come of $2,000 or more for 1017 you roust file a return. Husband's ami wife's income nuat he considered Jointly, plus Income of minor chlldreu. Income of a nilnor or Incompetent derived from a separate estate, must be reported by his legal representa tive. Severe penalties are provided for those who neglect or evado the law. For false or fraudulent return there Is a penalty not exceeding $2,000 fine or year's Imprisonment, or both, plus 100 per cent of tax. For failure to make return on or before April 1, 1918. fine Is from $20 to $1,000, plus 50 per cent of tax due. Returns must be filed with the Col lector of Internal Revenue of district In which you live. An agent may file return for a per son who Is 111, absent from the country or otherwise Incapacitated. Each return must be signed and sworn or affirmed by person execut ing It Single persons are allowed $1,000 exemption In computing normal tax. A married person living with wife (or husband) Is allowed $2,000 exemp tion, plus $200 for each dependent child under 18. . A head of family, though single, Is altowed $2,000 exemption If actually supporting one or more relatives. Returns muU show the entire amount of earnings, gains and profits received during the year. Officials and employees are not taxa ble on the salaries or wages received from a state, county, city or town In the United States. Interest on state and municipal bonds Issued within the U. S. Is ex empt from federal Income tax and should be omitted. Interest on United States govern ment bonds Is also exempt, except on Individual holdings of Liberty Fours In excess of $5,000 par value. Dividends are not subject to normal tax, but must be reported and Included In net Income. Gifts and legacies are not Income and should not be Included on the re turn of the beneficiary. Life Insurance received as a bene ficiary or as premiums paid back at maturity or surrender of policy Is not income. Payments received for real or per sonal property sold Is not Income, but the profit realized thereon Is Income for the year of sale. Amounts received in payment . of notes or mortgages is not Income, but the Interest on such notes or mort gages Is taxable Income. From the entire gross Income cer tain allowances are made In arriving at the net Income. Necessary expenses actually pnld In the conduct of business, trade or pro fession may be claimed. A farmer can claim payments for labor, seed, fertilizer, stock feed, re pairs on buildings, except his dwelling; repairs of fences anfl farm machinery, materials nnd small tools for Immedi ate use. The amount of rent pnld for a farm may also be claimed as a tenant farm er's eTpense. Payments for tJve stock are allowa ble If bought f r resale. But If bought for breeding purposes cattle ore no In vestment, not an expense, and caunot be allowed. A storekeeper ran rlnlm amounts paid for advertising, clerk hire, (oto phone, water, light nnd fuel, also lniy age and freight bills and cost of op eratlng and repairing wagons and trucks. A phyBlclan can claim cost of his professional supplies, rent, office help, telephone, expense of team or automo bile used In making professional calls and expenses attending medical con ventions. A dentist can claim similar Items'; except , team or auto expense, which are not necessary In his profession. Expenses that are personal or con nected In any way with the support or well being of a person or family are not allowable. The costs of machines, Instruments, vehicles or Implements that are more or less permanent In character are not allowable as an expense. They are In vestments. Interest paid on a mortgage or other personal Indebtedness Is allowable on a personal return. All taxes paid within the year can te taken out on a federal return, ex cept federal Income taxes, Inheritance taxes and assessments for local Im provements. Losses sustained In business or through fire, storm or shipwreck or by theft, except when compensated by ln mrauce or otherwise. We Never Guess Thousands of satisfied patients will tell you of the merits of our skill. GOODWIN-GOODELL Optical Co. Optometrists Opticians Memphis Columbus 31 S. Main St. ' 505 Main St. Specialists in prescribing and making glass es for those who appreciate perfect eyesight. Statement of the Financial Condition of the BANK OF CRAWFORD, Located at Crawford, in the County of Lowndes, Strte of Mississippi, at the close of business March 4, 1918, made to to the Hoard of Bank Ex aminers. . RESOURCES Loans nnd discounts . $31,030.78 Overdrafts, unsecured . 18.90 Bonds, securities, etc. , . 296.81 Guaranty Fund with State Treasurer 500.00 Banking house and lot . 1,500.00 Other real estate owned . 284.63 Furniture and fixtures ; 1,534.30 Due from other Banks commercial or reserve funds . 17,350.91 Currency ,. 1,112.00 Gold coin" 460.00 Silver Coin, Nickels and Cents .1 904.28 War Revenue Stamps , " 13.00 U. S. Government Certificates of Indebtedness 7,000,00 Total ...I.. $62,605.61 LIABILITIES Capital stock - $10,000.00 Surplus fund 2,000.00 Undivided profits, less amount paid for interest, taxes and current expenses . . - 955.21, Dividends unpaid 1 70.00 Individual deposits subject to check 41,011.27 Time certificates of deposit 8,355.31 Cashier's checks outstanding 213.82 Total $62,605.61 I, M. W. Ervin, Cashier do solemnly swear that the above is a true statement of the financial condition of Bank of Crawford, located at Craw ford in the County of Lowndes, State of Mississippi, at the close of business on the 4th day of March, 1918, to the best of my knowledge and belief. Correct Attest M. W. ERVIN, Cashier D. P. BROOKS, W. E. ERVIN, Directors. State of Mississippi, County of Lownd.'s. Sworn to and subscribed before me A. J. Ervin, Jr., this 18th day of March, 1918. A. J. ERVIN, JR. My commission expires January 31, 1921. Notary Publi.-. OaOOOCttDOBttOO 0 000000000006000000000 0 o o o o o 0 o 0 o o 0 o o o o o o o o 0 TheMerchants&FannersBank Columbus Miss. Liberal Treatment Prompt and Efficient Service Solicits Accounts of Firms and Individuals O 00000000000000000 00 0 000000000000000 THOUGHTS FOR TODAY. It takes a heap o' livin in a house t' make it home, A heap o' sun an shdde. an' ye sometimes have t' roam, Afore ye really 'preciate the thinp ye left behind, ' An' hunger for 'em somehow,, with , 'em alius on yer mind. It don't make any difference how rich ye get t be, How much yer chairs and .tables cost, how great yer luxury; It ain't home t ye, though it be the palace of a kintc, Until somehow tr sou! is ssrt o wrapped round everything. Selected. Cook With and Save Coal COLUMBUS RAILWAY, LIGHT & POWER GO Commercial Dept. Phone 197 Read our advertisements.