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%E' 4ra:eaber. PUBLISHED WEEKLY. Mrs. J. VOL BROCK, Editor. S nIcered as second clas matter April 5. 1910 st rhe postofiice at Franklinton, La., under She Act of Congress of March 3. 1879. Ad.'ertising Rates on Application SAddress all Communications to The Era-Leader, Franklinton, La. SUBSCRIPTION RATES: One Year...........$1.50 in advance. S ix lonths .................75 Cents. Four Months ................50 Cents. Single Copies ................. 5 Cents. Frankllnton, La., March 11, 1920. S, INCOME TAX EXEMPTSNOBODY Every Person Who Had income in 1919 Must Determine Own Liability. MARCH 15 LAST FILING DATE. Surest Way is to Follow Form 1040A. Free Advice in Doubtful Cases. Severe Penalties in Law. Nobody is exempt from Income Tax. a?:tI obligation is laid directly on the ;''elders of each citizen and resident a. tsider his own case and to get his i: in on time if one is due. With each return showing a tax due "pyment must accompany the return i the full amount of the tax or at sut one-quarter of the tax. 'All returns for 1919 must be filed on 1t before March 15. Must Show True Figures. In figuring up his earnings for in .eme tax purposes a person must take :i Ato consideration all items of taxable i ncome, and each item itself must be aitcurate in amount. Guesses and es ates must be avoided, for the re. is made under oath. Everybody who had an income dur 1919 must now determine whether or her net income was sufficient in unt to require an Income Tax re The best way to find out is to a Form 1040A and follow the in tions printed on it. That form serve as a reminder of every item come; and if a return is due, it how to prepare and file it. e of the important points to keep Ind Is that a person's net income and by a cdmputation prescribed the law, and that each item of in from every source must be con , unless specifically exempted. Another thing to rememiler is that personal exemption allowed tax rs by law has no relation whatever the requirement to file return. This ption is not to be considered until person has figured out his net. in oSme and determined whether it was ollclent to require him to file a re turn. Then, if a return must be filed, he should read carefully the instruc tlons for claiming exemption, and com plete his return. If in doubt on any point as to income .r deductions, a person may secure free advice and aid from the nearest nternal Revenue office. Many banks d tust companies are also furnish. similar service during banking Heavy Penalties in Law. or failing to make a return on time penalty is a fine of not more than *1,000 and an addition of 25 per cent - to the tax, if any. For making a false or fraudulent return the penalty Is a fine of not more than $10,000 or im prisonment not exeeding one year, or both; and, in addition, 50 per cent of .the tax. There are other penalties for tailing to pay tax when due and for 3nderstatement of the tax throulh hegligence. Many Sources of income. Aside from what one may earn by his services, there are many other sources of income. If he sold any roperty during 1919 he must figure Out the gain realized. If he rented dings, land, apartments or rooms ch rents must be considered taxa e, and be may caim deductions for ry expenses incidental to rents. Bank interest is a common source income and is taxable whether with wnor not. Any amount of lnterest ted to a depositor is income to e depositor. Interest on mortgages and notes.ls ble; also bond interest received corporations. A taxpayer who cashed his insur during 919 must report as In e any excess received over the to. of premiums paid. Members of partnerships or personal ce corporations or beneficiaries of estate or trust must report their of Income distributable to them er or not actually withdrawn. dends of domestic corporations be reported. IJny other forms are tmxabls umless spece. has proven it will oure Ma. Chili and Feter, BiliouI 9eP4. uae #tridPpon~A rHUNGER -h WS NO ARMISTICE IN CAUCASUS 10 " Colonel Haskell Reports to Near East Relief on Desperate Needs of Helpless. "Peace may come elsewhere in the world, but hunger knows no armistice in the Near East," says Colonel Wil liam N. Haskell, Allied high commis sion in the Trans-Caucasus, in an ap peal to Near East Relief, 1 Madison avenue, New York city, for food and supplies for the relief of the starving millins. Colonel Haskell is in charge of all oprations and disbursements of Near East Relief in the Caucasus. "There is no fuel or shelter for the greater part of them during the terri COLONEL HASKELL. ble winter in the mountains," he say, "and the existing food supply is entire ly inadequate for the great number of refugees without resources of any kind. "By a recent agreement between the premiers of the republics of Armenia, Azerbaldjan and Georgia to cease hos tilities and settle all differences by arbitration one obstacle to relief work and the Caucasus food as been removed and makes accessible a great number of destitute people who otherwise would perish this winter. "Two hundred thousand destitute Armenians and Tartars can now be reached in the districts of Karabagh, Shusha and Nakhichevan,in the south neast section of the Trans-Caucasus s been removed and destitut are peoplanning twho extend ourrwise wolrk there. The economic situation sd thousand destitute desperatenans and food supplieTartars so scantyow be , treached in the distGeorgiancts have ordered 100, 000 persons, mainly Russian refugees without employment, to leave the city of Tiflis. About 45,000 workers in the oil fields of Baku have been ordered by the Azerbaidjahese to leave the city because there is no work for them and food is scarce. Around every station along the rail way are gathered groups of hundreds of homeless people lying huddled to gether~ on the ground, the majority of a them too weak even to try to help I themselves. From time to time the stronger ones climb on freight cars and 1 move elsewhere, always seeking better conditions, which do not exist. Two hundred and sixty-three thousand homeless refugees from Turkish Arme nla thus are constantly milling about throughout Russian Armenia, mak ing the relief work conducted by the Americans a problem requiring infinite patience and organizing ability. "This is especially true in view of the' existence of 248,000 destitute in- i habitants of Russian Armenia who pos sess. homes, but no food, as well as 150,000 Greeks, Russians, Persians, I ISyrians and Yezldis who have been ( driven out of parts of Transcaucasia. "One hundred and forty thousand Moslems, whose villages were destroy- • ed in the course of five years of con stant warfare, are helplessly eneamped in the open around villages of their t former enemies, begging infinitesimal quantities of flour, which they mix with dirt to give the illusion of nourish ment. "These hundreds of thousands of suf- ' fering adults, mostly homeless and lacking every necessity of life, having nothing more to lose, are concentrated in a country as yet inadequately po, liced or governed. They constitute a fertile field for the seeds of Bolshe. vlsm or any form of anarchy, the i spread of which once loosed would be I impossible to predict. "It is generally admitted in the Cau casus that the Americans of the Near East Relief already have saved the lives of at least 80,000 babies and chil dren and of 500,000 adult refugees and a destitute. This work still is continu t In an effort to procureftundsto ear- L 17 on the work and save the lives of I these hundreds of thousands who oth. - erwise will die of starvation and e- ' posure Near East Relief, of, whieh - Oleveland .- Dodge is treasurer, fa " N0 g lqs P I ~ly 1~~0~ barbltC~ 'I' R"·, ,.,.. .--. RURAL SURVEY OF VITAL IMPORTANCE Religious Statistics Are Secured From County To Be Used By Local Churches HEARTY CO-OPERATION ASKEC Information To Be Gathered In Ever) Part Of The County According To Communities Will Have Large - Significance 1. The rural survey department of the I. Interchurch World Movement hat - been organized to assemble informa n tion and analyze conditions from a d religious standpoint in every county in g the state, according to F. R. Cholerton Rural Survey Supervisor for the state 1I of Louisiana, with headquartersat the r Louisiana College, Alexandria, La. In order for the churches, of a com. e munity to carry on their work of . evangelizing the territory in which they are situated and to contribute their share towards the complete evangelization of the world, which is the ideal in every Christian heart, it is necessary that the actual condi tions which exist in each county be discovered. Because of the vital im. portance of this work, the movement is calling upon the pastors of all de nominations .and others who are in formed relative to religious conditions to render all the assistance possible towards the completion of the work. This information, after being tabu. lated by experts, is taken back to the counties, where the several Protestant denominations with churches in the county co-operatively study it and de cide on the county's church needs. Recommendations are made by the county churches of each denomina tion that so desires, to the denomi. national home mission, Sunday school and other boards so that these boards can co-operate intelligently and effec tively with the local county church organizations. The Interchurch World Movement is attempting to do its work on a democratic basis. It is neither dictat ing nor attempting to dictate to any church or denomination what shall be done. The denominations in each county must decide unanimously among themselves on any joint coun ty program for church betterment be. fore it is adopted or undertaken with the co-operation of the Interchurch World Movement. The survey depart ment is designed to help build up and meet the needs of the local churches through the local and county denomi national interests. An Interchurch World Movement survey of a county develops facts as to the county's geographical location and the general character of its agrigul. tural, commercial and industrial life, its road system and means of inter. communication, public school system and other educational institutions,- wel fare and benevolent institutions, other organizations and individuals engag. ed in public service for the, entire county. Accompanying a general survey of a county is a more detailed survey of each community, a .community being regarded as a unit of territory and population characterize( by common economic and social experiences and interests. The community survey designates the outline and location of the com munity on information acquired from storekeepers, bankers an'd other in formed persons. Territory not def ·nitely included within the limits bf any trade community is considered in connection with the communities to which it is contiguous and to which it is most closely related. Thus no area is omitted in the enumeration of population and other statistical in. formation. The survey takes account of the community's economic condi. tions, such as natural resources, chief sources of income, doll, climate and market conditions, relations of farm. era and business men, industrial data, etc. The social life and organizations the community are covered in de tail, together with other information to throw light on the state of the so cial mind. The third link in the survey chain is the survey of each church in each community. This sets out the loca. tion, denomination, minister, date of organization, descriptive data as to building, and equipment, membership, regular and special meetings and tab ulated results therefrom, statistics as to area covered by the parish, number of families reached, parish problems and other data to give a comprehen. sive vision of the parish, and supple mented by information as to the pro. gram of work outlined for the church by the pastor and the official boards. The triple surveys-county, com. munity and church-assemble all in formation that may be needed to aid the individual churches and denomi. nations in working out their present problems and future programs of de. velopment, so that wasted effort may be eliminated and unproductive Ac tivities of each denomination may be ~transferred to productive fields. The need of such a systematic study of' church conditions is apparent by the results of Investigation already made in some sections of the South, if the churches are to acconldpih the greatest possible amount of Sood. The conditions found to exist in some Iquarters are rather startling. 'In one eounty in the Bouth, for instance, there are 44 churches, of which 14 S8k3W dad s Odd m of Wdh msal~ INCOME TAX IS DUE MARCH 15 Penalties for Delay and Failure to Make Returns--Early Compliance Urged. All income tax returns covering the year 1919 must be filed by Monday, March 15. Each taxable return must be accompanied by check or money or der for the full amount or at least one quarter of the amount of tax due. Cash payments are accepted only at the collector's main office; if sent by mail, they are at the sender's risk. Residents of Louisiana should file their returns with, and make payments of Income Tax to, R. W. Fontenot, Collector of Internal Revenue, New Orleans. Those who must file returns but have not done so are warned that the" revenue law imposes heavy penalties for failure to get returns in on time or to make payments on time. Early filing and early payments are urged, in order to relieve the internal revenue offices as much as ,ossible of an overload on the final day, March 15. THE MILLION ARTICLE STORE Bogalusa, Louisiana. M. MARX, Prop'r. Everything In - --...,,x,x Hardware Building Material Lime Cement Plaster Brick Sash Doors Blinds Alsb all grades of Shingles manufactured. We bought before the high prices and can compete with any store in the United States in LOW PRICES. 1UMNOMMNN New Orleans Great Northern R, R, DAILY SERVICE Between; Franklinton, La. and" New Orleans, La, Bogalusa, La. Jackson, Miss. Columbia, Miss. Ty)ertown, Miss. Folsom, La. PASSENGER SCHEDULE North Bound South Bound Daily No. 32-10:55 a. m. No. 31-2:25 p. im. No. 34-8:05 p. m. No. 33--5:25a. n.. For further information apply to Ticket Agent, or . Mi. J. MoMAaox, TraffBcManager, Hattiesbutg, Miss. G. B. AUiUa , A. G. P. A. Nw Orleans, L. CLEAN[ .' 14'ý And PAINT SVERY day you-let-your home grow shabbier . for want of painting, you are thrcwirg noney out of the wirdov; . rFaint saoes more than it costs, for ~,tlu~t t it theod il.sorbs n:o :turc ar.d swells, t,: mretal larts I t, 3ad before )-cu know it ycu !: Je I.undreds of iollars fr ct:airs of e'.ery kind staring you in the face. THE UNIVERSAL CAR The Ford Model T One Ton Truck with its manganese bronze worm-drive is really a necessity for the farmer because it solves his problem of economic transportation from the farm to the city. And in farm work alone, it will be found a great money saver as well as a big labor saver. Has all the merits of the Ford car multiplied by greater capacity with greater strength. No extra cost in operation. We'd like to talk it over with every farmer. Bring your Ford car to us for necessary repairs and thus get the genuine Ford parts and reliable Ford workmanship. Motor Sales & Service Co. SwQ ~ t %n nMli%.nIm Flock No Longer Put to ASleep By 'Pulpit Voice' of Preachr ·:~ ~ .;- - . 4·~N ___ __ ___ __ __ : .. : $$·.· -·./. ' ~~·..............· r:·:..'s~ .>..:~di:i:iiii~~~i;:i~~ You w~ouldn't think of applying the word "jazz" to a church sermon. Yet that bit of modern slang is the word which most adequately describes the new manner and voice in which pulpit messages are de livered. Jazzed music is fundament ally simple and easy to understand. And that is also a description of the modern sermon. The old style minister, with his intoning, rhetorico and oratory. too often talked over the heads of his soagrepatlon. He lulled them into Christianity and sleep at the samio time. His sermons were apt to he complex and obscure. The modern minister presents his message in clear, concise English, and in a natural voice. He talks directly to his congregation and brings them to Christianity thor oughly wide awake. This change in pulpit method was uncovered in an Interchurch World Movement survey and is one of thousands of interest ing side lights disclosed in its work to bring the Protestant churches into closer co-operation. * Advertise In The Era-Leader.