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the Largest, the Best Piano and Organ House in Arkansas HOLLENBERG MUSIC COMPANY 415 Main St. Little Rock By out new, easy, quick, simplified method, at college or by mail, you can quickly qualify as Bookkeeper, Ac countant, Stenographer, Secretary or Civil Service Employe. Call or Write today for information. Volume Seven. nmTOT /M 7TPIT /Mi l * * ^ PULASKI HEIGHTS (Little Hock Postoffiee), ARK., THURSDAY. JANUARY 12, 1922. No. 52. iNEiW rnu v ioiUi\5 OF REVENUE ACT PERSONAL EXEMPTION IS IN CREASED AND RETURNS ARI REQUIRED OF ALL PERSONS WITH MORE THAN $5,00( GROSS INCOME. The following statement is issuer by H. L. Remmel, Collector of In ternal Revenue for the District o1 Arkansas, Little Rohk, Arkansas: The Revenue Act of 1921 contain: two new and important provisions which are the subject of frequent in quiry. The first relates to the per sonal exemptions allowed marrier persons, and the second to the pro vision requiring that a return b< made of gross income of $5,000 01 more. The Act provides that a marriet person, living with husband or wife whose net income for 1921 was $5, 000 or less shall be allowed a per sonal exemption of $2,500. If th< net income of such person was ovei $5,000 the exemption is $2,000. Un der the Rvenue Act of 1918 the per sonal exmption allowed a marriet person was $2,000, regardless of tin amount of net income. The norma tax rate remains unchanged. 4 pei cent on the first $4,000 of net income above the exemptions and 8 per cen on the remaining net income. In order that an income slightly in excess of $5,000 shall not be sub jected to an inordinately dispropor tionate tax because of the reductior of the exemption to $2,000 thereon the law provides that such reductior shall not operate to increase the tax which would be payable if the ex emption were $2,500, by more thar the amount of the net income in ex i cess of $5,000. For example, on a net income oi f $5,010, the tax, without this savin*; clause, would be $120.40, which is L. per cent on $3,010, the amount ol net income less an exemption ol $2,000. The actual tax is $110.40 computed as follows: from the ne income of $5,010 is deducted $2,500 leaving $2,510, the 4 per cent tax or which amounts to $100.40. To this is added $10, the “amount of net in come in excess of $5,000.” The personal exemptions allowec married persons, apply also to the head of a family, a person who sup ports in one household one or more relatives by blood, marriage or adop tion. Heretofore, a person whose net in come was less than his exemptior ($1,000 if single, or $2,000 if mar ried) was not required to file a re turn. Under the Revenue Act of 1921 if the gross income of an individual ■ equalled or exceeded $5,000, or if the combined gross income of a mar ried couple and that of dependent minor children equalled or exceeded $5,000, a return must be filed, re gardless of the amount of net income. “Net income” is gross income, less certain deductions. The fact that al lowable deductions from gross in come, for business expenses, losses, bad debts, etc., may reduce the net income to an amount below the per sonal exemptions of ,$1,000 or $2, 000, does not alter the requirement to file a return of gross income, if such gross income equalled or ex ceeded $5,000. STRAYS. W on right hip is the brand of C. E. Walderns, Maumelle, Ark. Notify him of strays in above brand. 12-7 * * 1 ' * KELLOGG VALLEY I* . *; i* *************** * * j ■ j Mr. and Mrs. C. M. Priest gave the < young folks a dance Wednesday j ] night. It was largely attended and I every one reported a nice time. | Mr. and Mrs. W. S. Hogan gave a I dance Thursday night in honor of [ Mr. and Mrs. Tom Paul. ■ Harvey Wicket and family attend ed, the dance at W. S. Hogan’s Thurs-I day night. ; Mr. and Mrs. L. Davenport gave j i the young folks a dance Friday night.1 It was also nicely attended. j! Quite a crowrd from here attended 1 the dance given by A. T. Puckett of Remount on New Year’s Eve, and ; everyone reported a good time. Mr. and Mrs. C. M. Priest and fam ily spent Newr Year’s day with Mr. and Mrs. C. M. McVey. Mr. Gauloff and son were visitors at the McVey home New Year’s day. i E. G. McVey spent Saturday night j ! and Sunday with his brother, C. M. i | McVey. Sofie Bobbit of North Little Rock is visiting her aunt, Mrs. W. S. Ho [ gan. ; Grace Puckett of Remount is vis-; iting her sister, Mrs. Lewis Burton. Jewel Wirt went back to Little ! Rock Sunday. She had been spend- i : ing Christmas holidays with her par ! ents. Mrs. Wirt, Mrs. Priest and Mrs. Mitchell spent Thursday evening with j ■ j Mrs. W. A. Snow. Mr. and Mrs. Manuel Fisk, James . Burton, Willie Isom and Luther! Jackson were the guests of Mr. and Mrs. John Isom Sunday. Grace Puckett and Mrs. Lewis Bur i ton spent Monday evening with Mrs. C. M. Priest. Charley F. Easterwood was a vis itor at the Priest home Monday eve-1 ning. j Mr. and Mrs. Shultz spent New Year’s day with Mr. and Mrs. G. E. Wirt. , I Little John Isom, Jr., is on the sick : list this week. Mr. and Mrs. Lewis Burton spent New Year’s with Mr. and Mrs. A. T. , Puckett of Remount. Mr. and Mrs. Jim Wood and fam | ily spent Thursday with Mr. and Mrs.; W. S. Hogan. Dear old Kellogg Valley, with its soil so fine, Where strawberries grow in the sum mer time. They grow so large and very nice I That they can’t be used until they r | sliced. | They grow so large, and that’s no mistake, | As it takes only a few to fill a crate.! There is only one farm in the valley j line i That will grow these berries so large j and fine, ! And if these berries had been culti vated, i They would have grown so large they couldn’t be crated. But we are in hopes that we may ] learn later ! To grow strawberries as large as to-j matoes. Angel Child. Russellville.—-J. H. Simpson of Hoxie has bought the White House hotel in Russellville. Pine Bluff.—J. A. O’Keiff of Fort j Smith has bought the Arlington ho i tel. ****************** * * WYE. * * ■» ****•****.*.**.**##*.»* 1921 has passed, and we have with us 1922. The writer hopes po make the district in which she lives better by her living. Her belief is that every one should be concernd in the welfare and betterment of the chief things in the community in which he lives, and work to that end. There fore I have resolved to do my best for the betterment of conditions so that I may not feel when I leave the community that I have left it worse for my sojourn. Friday morning, January 6, 1922, brought the residents of this district a great surprise. The news filtered out that one of our young couples had stolen a march on us and were married the day before. Jack Chap man and Miss Grace Holbrook were married by the bride’s father, the Rev. Ira Holbrook. Friday evening the Rev. and Mrs. Holbrook left for Ok lahoma, leaving the bride and groom to keep house. They will be away for three weeks, while the bride and groom will be making plans for the future. The S. I. A. will meet hereafter at the home of the president, Mrs. Un derwood, as Mr. Underwood will be away part of the time, and she will not be able to leave home. Chas. Nelson is still in a very bad condition from the fall from his roof. His back is very bad, and his foot is only slightly better. His leg is very badly swollen and it will be some time before he is able to be out much, and he will not be able to work for some time to come. Mrs. Frank H. Dodge, County Sup erintendent of Schools, visited our school last Thursday, bringing with her Miss Torrence, school nurse, to examine the pupils. She also brought Mrs. Crow, superintendent of Moth er’s Pensions, to see Mrs. Swanson preparatory to giving her a pension. Our first one-third of school sub scription will fall due February 1. We hope those that subscribed will be prompt in paying same, so that our school may go on without any hind rance. We feel that all who sub scribed will not fail us in our need. Our men started on the road again Monday, the 9th. They have a mile of very bad road to make good, but our men are the ones who can do it right. Judge Moyer said that Mr. O’Neal would start this week on the moun tain road and work to the county line. Mr. Brown of Perry county has been working on the mountain north and has made the mountain road good. M. M. F. ****************** * * * EAST I RONTON. * * ****************** The Christmas tree at Ironton was a great success. All the kiddies were made happy, also the older ones, by a good program by home talent. Smoking meat, cutting wood, and taking cold is the order of the day in this vicinity. Mr. Griffin has built a new yard fence, Mr. Gill a new barn and Mr. Staley a new house. We are glad to see so many improving their homes, Mrs. Tom Treadway and little sons visited her brother, Virgil Dob bins, of Arkadelphia, last week. Miss Alice Laurence of Little Rock spent week-end with her sister, Mrs Gill. Robt. Brown was a caller at the Bates home Sunday. Mr. Smitenbaker called in our vi cinity. His gas give out and no one had any to give him. Misses Dorothy and Louise Shank made a business trip to the city Sat urday. Mrs. Griffin and Mrs. Homer Pern called on Mrs. Mitchell Sunday aft ernoon. ONE OF THE LOST TRIBE. Rogers.—The McNeil Auto Com pany is e*fcmpleting a new garage. Fayetteville.—Eason Bros, wil erect a new stone garage. Wheatley.—A. id. Williams has built and is occupying a new garage Hope.—The Hope Battery Statior has bought thft Willard Battery Sta i tion and consolidated the business. t * * 1 RONTON ITEMS. # » j fc -Jr * * * * *r * *S # * * * ■» if -fr * # Friday, January,&,-‘.marks'. tiu^bV | ginning oT what we hope \> be a j series of basketball games in the' [Rural Schools of Pulaski county. Ironton played a double-header with I Wrightsville and won both games by a heavy score. Thp scores were 22 to 6 for our j girls and 20 to 1 for our boys. Miss Dodg£, the principal teacher at i Wrightsville, and captain of the girls’ team, starred for the visitors, | and Dorothy Shank and Dora Smith starred for the local girls, Chas. Schlegel also starred for the local boys, making goals almost at will. The visitors, although outclassed both by weight and “pep,” put up a bold fight until the last whistle blew. This was the first game played by either team and many spectators wit ; nessed their first basketball game. ! There was a very excited interest tak en. We will play any rural school i in the county that is under the super vision of one or two teachers. ! A party given by Miss Mamie Grif I fin was well attended Saturday night, i One of the features of the party was ; a cake selling for the prettiest girl, i The honor was awarded Miss Mamie i Griffin. Mrs. Jessie Green spent the week | end with Mr. and Mrs. H. E. Green. Mrs. Jennie W. Dodge, Miss Min nie T. Allen, Miss Inza Selby and Miss Dodge of Little Rock attended the basketball game Friday afternoon. Mrs. Staley is very ill. B. Y. P. U. was well attended Sun day night. The new officers were in troduced and an interesting program was rendered by captain Mr. H. E. Green, Group No. I. Subject, “Our Country.” AS B4 ” ft#****#*#*****#### JUSTICE SCHOOL HOUSE. * * * ************ ***** The school is progressing nicely, with the attendance of 4-0. Misses Mamie Justice, Vera Baren tine and Analene Barentine spent a few hours with Mrs. Millie Snead Sunday evening. Mrs. Millie Snead and children, Hazel, Jeff and Charles, and John Snead, spent Saturday night with Mr. and Mrs. Dan Robins. Oscar Hall and family, Robert Der den and family and Will Monk spent Sunday night with I). C. Robins and fnmilv Julian Justice and wife and little son, Morris, Andrew Bare'ntine and family and Mrs. Snead spent Sunday evening with Clabe Sanderson and family. Misses Emma and Virgie Robins had dinner with their grandmother Saturday. Mrs. Ethel Justice and children, Mrs. Maggie Snead and Misses Em ma and Virgie Robins spent Saturday evening with Mrs. Ora Barentine. Mr. Oscar Hall and family spent i Friday night with her mother and I brother, Mr. and Mrs. A. J. Baren tine. TWO SCHOOL GIRLS. *■»***#«#■***#■**#*## j * * ROCKY HILL. ! * * If***************** The' people are working on the road now. We will have a good road some time. There was a dance at Henry Thom as’ Saturday night. Annie Box went to singing Sunday. Ruby Harris was the guest of Oval Phillips Saturday night. Mrs. Young and daughter, Irene, Mr. Davenport and daughter and Emmy Graham were the guests of Mr. and Mrs. Sample and family Sunday. Oval Phillips was the guest of Ruby Harris Sunday. , Mr. and Mrs. Page were the guests of Mr. and Mrs. Harris Sunday. Henry and Tressie Thomas visited her mother, Mrs. Box, Sunday. Andrew Page is working for Mr. ! Sample. George Kyzer and Carl Page made I a business trip to Harvey Box’s Sun : day. Somebody’s Sweetheart. «****#»#***#*##*#« TIP TOP ITEMS. **««*'**»****«*«*•* The road work is progressing iHcely. Mrs. Foster were the din inH^jesls of Mr. and Mrs. W. A. Siinday. Miss Annie Box was the guest of Irene Yongue Sunday afternoon. Pious Yongue, Redwood Boyd and Harvey Box motored to Henry Dieh mer’s. Mr. and Mrs. Floyd Box were the j guests of her father and mother Sun- \ day. Mrs. Dona Philips was the guest of ; Mrs. Bessie Wood Sunday afternoon, j Mr. and Mrs. John Baker, Mrs. 1 Philips and two sons, Blanks and Fred, spent the afternoon with Mrs. i W. A. Harris Sunday. Miss Bessie Sample and Avil Phil ips called on Miss Ruby Harris Sun-; day afternoon. Mr. and Mrs. Henry Thomas were the Sunday afternoon collers at J. T. Box’s. !\ /T.. .1 A H «uu min, uy VMUiam aim ill tie son Willis, were the guests of her mother, Mrs. Yongue Sunday after noon. Brodie Box was the guest of Wes ley Gosnell Sunday morning. Henry Diehmer made a business trip to Little Bock Sunday afternoon. Kara and Ruby Box were the guests of Evie and Cleo Jones Sunday. Mr. and Mrs. Jessie Coleman were the guests of her father, Grant Holt. Mrs. Davenport and Gordie visited the Philips home Sunday afternoon. Mr. and Mrs. Graham and family visited her father, Mr. Stone, of Gravel Ridge. A. H. King and Irene spent a few I social hours Sunday night at the Gra ! ham home. BROWN EYES. - *■**#*#*#**##*#**»* ; * •# TATE MILL BREEZES. * • ****************** Hoyt Gwin called on Miss Berta Pickard Sunday night. E. C. Bowen visited Ed Holt Sun day night. Miss Maggie Gwin visited Miss Bertha Pickard Sunday. Mr. and Mrs. L. E. Noble went to the oil well Sunday. The well is about 8(KJ feet at this writing and they are drilling day and night now. L. E. Noble has painted our school house on the outside and during the ; holidays quite a number of men and women met and painted the school house on the inside and cleaned up the school ground. We are glad to j see so many men taking an interest ' and helping out the ladies so much. Those who stayed at home do not know what a good time and dinner they missed. Mr. and Mrs. Wooley visited Mr. j and Mrs. Carmichael Sunday. Misses Esther and Nora Nelson 'gave an invitation party Saturday night. Next society meets Thursday night, January 19. Mrs. Bowen and Miss Pickard went I to Cabot Saturday on business. The next S. T. A. meets Saturday, ! January 14. All who are interested I should come and bring their quilt blocks. Bob Harris has moved to our ! neighborhood. Emmett and Cobin Holt have re turned from Little Rock. TEACHERS IN STATE NORMAL THIS YEAR’S ENROLLMENT REP RESENTS TOTAL OF 64 COUN TIES, ECLIPSING ALL PREVI OUS RECORDS OF THE INSTI TUTION. Conway, Jan. 11.—Already dis tinguished by its remarkably rapid increase in student body, the Arkan sas State Normal with the opening of the winter term has gains which eclipse the paewiaus ..-line rc made. Enrollment for the pagtl years shows that on 1920, the school had r^jynuw&ted 320 stu dents. on .lafi-rdlflFl. 1921, 290, and on on January 3y%rt??is year, 428. The total foe the $920 session of three terms was 440 and "for 1921, 482. Officials of the school now forecast a net enrollment of 700 for the three terms this year based on the ratio of increas obtaining for the last two years. Compared by terms, the present session of the Normal had a total for its first term of 370. With the open ing of the second or winter term, this leaped to 429, a straight gain of 42 per cent over the first term enroll ment of 1920. Many factors have combined to produce the splendid gains registered by the State Normal. For one thing, more attractive salaries have drawn younger people into the profession. Another is the awakened public con science in regard to public school education and the demand of school boards for more competent instruc tors. Still another is the thorough work done at the State Normal, which is attracting some patronage which formerly went outside the state for study. Highly qualified to lead pub lic school education, the capable staff of the Normal has won for the school countless friends by being willing at all times to assist in any movement for the benefit of schools everywhere. This year’s big enrollment at the Normal represents 64 counties. Pulaski county has the following enrolled: Beulah Higginbotham, Thornburg; Helen Todd, Little Bock; Alberta Dunn, Natural Steps; Washington White, Little Rock; Sal lie Heilman, Levy; Georgena Pro thro, Little Rock; Evelyn Wilkerson, Little Rock; Charles Kerry, Little Rock; Delia Brown, Little Rock; Robert C. Grissom, Little Rock; Row land Evans, Little Rock. EBENEZER. * # * t **#######*****#### The Ebenezer Community Club met January 4, with Mrs. J. J. Wil son, with eight members and 21 vis itors present. We quilted one quilt and served pot luck dinner. We took in eight new members, after which officers were elected as follows: President, Mrs. C. L. Puckett; vice presidents, Mrs. J. J. Wilson and Mrs. Mrs. C. H. Latta; secretary. Our col ors are green and gold. Our flower is the chrysanthemum. Our motto, “Fortune Favors the Brave.” We do nated $5.00 to the cemetery chapel, and $15.00 to the church. We also donated a water cooler to the school. We planned at our last meeting to piece and quilt a quilt for Mr. Cog well and family, who recently lost their home and contents by fire. AUTOMOBILES, TRUCKS AND TRACTORS MR. FARMER We have a few slightly used FORD Roadsters, Touring Cars and Worm Drive One-Ton Trucks at bargain prices. If interested see us at once, as they will not last long. Ford Cars and Trucks and Fordson Tractors. SHOEMAKER-BALE AUTO CO. Authorized Ford Dealers 601 West Markham St.