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THE ADVENT OF THE WRAPPED-GN DRESS Individual Ideas In Knitting Accessories Silks That Follow Ginghams NEW YORK, Feb. 19. There is something quite won derful in the way America is coming to the front in, every line. Undaunted by circumstances, she accepts the condi tions made necessary by war, and makes the best of them. Anything that spells economy, that means a saving to help our government win the war, is eagerly considered by the patriotic women of the United States. Thev sav abroad that we always go into things so hard, putting our whole souls into the thing of the moment, and it i true. The fashions of the present day prove this fact. Conservative dresses, frocks wool, are the order of the day. Charming for Plain and Figured Materials pish, for.they are in good taste, simple and .becoming. The new materials lend themselves nicely to the lim ited yardage. The cotton serges and gabardines are very good looking, and, of course, the silks are wonderful. There Ts a new silk, patterned after the gingham which enjoyec such popularity last year, and which, promises to hold its own this year, too. The weave of this silk is identical to the weave of gingham, and the quaint patterns are the same. F.or the early spring dress, this material is splendid, as it will wear exceedingly well. At present, it is quite the vogue to have one's dress wrapped-on, and the one illustrated here is a splendid ex ample of the simplicity of this style. Made of silk gingham, in a stunning black and white check, the dress can be clos ed at either the right or left side. There are only two fast enings necessary, the buttons that hold it at the side front The.upper half of the front gore is made of lining, to con- With Braided Panel-Vestee. serve the material, and that is one reason why such a smart frock can be made from only four yards of silk. The tunic may be faced back with the white satin of the collar and riffs. All the stitching is done in white, an especially clev er idea, as it does away with any extra trimming. The skirt is narrow at the lower edge, and the sleeves are very tight, two absolutely necessary features of the Mode 1918. These days, when every one knits, the knitting bag that is a bit different is the one most sought after. Indeed, there is quite a knitting bag code at present! If one knits for the Red Cross, one may have a bag with the scarlet cross on it-. The seving for the French wounded may be carried in a gray bag of the tricolor, and, of course, there are any number of attractive bags made to hold the drab and blue that require the minimum of And yet they are not irum MoCali. Simplicity and Bordered Material McCAZ.Ii -raster.? Black and White Wrapped-On Dress of Silk Gingham. VA Pii mm 3 sweaters for our own boys. If knows personally, one can knit a bit ol red, white ana blue into the end of the scarf or sweater, thus giving an indivi dual touch to the article. For the dressv afternoon quite takes the place of satin ed. Indeed, Dame bashion nas the separate satin skirt, tho a -in other words, that has a the waist is considered better Note the interesting panel-vestee on this becoming little dress. The ends are left free and may be crossed over eith er way. This panel is- braided, another straw that shows which way the winds of spring are blowing, for braiding is one' of the most favored of trimming ideas. An Arizona Melodrama The Powers-Sisson gang's defiance of the'draft is one of the infinitesmal exceptions which demonstrates upon reflection the creditable success which the United States, a self governing people, have made of the democratic method of raising an army. A soli tary case of open and armed opposition proves by the furore which it has excited the statewide peacable acceptance in Arizona of the military obligation. All information obtainable about the Powers-bisson gang indicates that they were outlaws in spirit and halfway outlaws in fact outside of the consideration of military draft law. Their defiance is therefore not that of a partic ular law, but rather of the will of the law. Jeff Powers, father of the boys, according to good in formation, had been engaged in litigation for years and 'had been so soured by his defeats that he counseled his sons to regard the government as a. government of the rich for the rich and that justice was unobtainable for such as them. It is said that for years he had planned this rebellion in case the law should come for him or any of his sons with a warrant. The mysterious death of Ola Powers, the 20-year-old daughter, who was forced to live with these hard men in a remote mountain camp 30 miles from the nearest settle ment, and the knowledge that her father had forced her to grow up illiterate and terrorized in 'disregard of the customs of civilization, had called Sheriff McBride to investigate the circumstances. It is not improbable that fear of disclosures in this respect, or mere resentment or the law s mquisitive ness, reinforced the gang's hostility and determination not ro recognize the law. Many aspects of the case show that he Powers and Sisson were not mere conscientious objec tors to the draft, modeled from the same intracable spirit as' those mountaineers who have from time immemorial in sisted upon their right to distill liquor from their own corn and apples without paying the government its tax, but that he draft simply furnished the first occasion for a clash with the law by men who were intolerant of any interference with their affairs. By laying down their lives in the pursuance of duty, Sheriff McBride and his deputies bore out the best tradi tions of peace officers in Arizona. It is reminiscent of the sacrifice of W. W. Lowther, a peace officer of Bisbee, who advanced to arrest James Daly in 1890. altho warned by Daly that he would shoot. dangerous character, but replied that he must do his duty. Daly shot him and escaped. that the Powers boys had made and- it is unfortunate thai he did not approach their cabin more warily. Should the federal authorities succeed in lpcating an aeroplane which can be obtained for the man hunt, it will bring into the same chase one means of pursuing criminals.- bloodhounds of the same familiar black and reddish color ing as those which pursued Eliza to the edge of the ice. The value of an aeroplane in such ly if the outlaws travel only at night and hide in canyons during the day, but it would certainly add romance to the story. In the case of fugitives fleeing in an automobile over open desert roads, an aeroplane would unquestionably be effective in locating them. It is even easily conceivable that it might attack the fugitives with a machine gun should they refuse to half. Assiduous as have been all sheriffs of southern Ari zona in taking and keeping the field in pursuit of the out laws, it looks as if swifter action, better co-operation and a more strategic direction of the campaign could be secured if there were a force of state rangers, with a commander authorized to direct such campaigns by the civilian forces of the state. If the movements of the outlaws have been correctly reported they have slipped past several posses. There is no greater amount of serious crime in Arizona proportionately to population than in metropolitan centers such as New York and Chicago, if as much, but the pictur esque and difficult terrain of mountain ranges and forests over which the hunt must be conducted, makes of it a much more primitive and absorbing story. The state cannot avoid the news advertising which such incidents entail, but it is to be doubted that it blackens the reputation of the state with enlightened people. A New York murder story is served with breakfast every morning by the New York papers. , one knits for someone one dress, these is nothing that and a sheer material combin set ner seal or approval un costume that is "tied together touch ot the skirt material on for more formal occasions. He had been warned of Daly's McBride knew of the threats of the boldest and most noveJ Sheriff Miles is using three a hunt is speculative, especial WARNING FROM INCOME TAX MEN SENT OUT. TREASURY DEPT., Wash., D. C, Feb. 6. Have you filed your Income tax returji? If not, this article which has been prepared with the approval of U. S. revenue experts tells you how, when and where to do it. The first thing to be understood is that the income tax applies only to your in come for the calendar year 1917. Your income for prior years and your esti mated income for 1918 are not to be considered. The War Revenue Act of October 3, 1917, provides for a normal rate of ta of 2 per cent on net incomes of un married persons in excess of $1000 and upon incomes of married persons or heads of families in excess of 32000. If you are unmarried and your income for 1917 was $1000 or more you must get a tax blank, fill it outand file with the collector of internal revenue in the district in which you live. If mar ried and your net income was $2000 or more you must file a return with the collector. Returns must be in the hands of the collectors not later than March 1, 1918. The old income ta under the Act of September 8, 1916. still is in effect, so that the total o. your tax will be the sum of these taxes added together. Under the act ol 1916 the normal rate of tax is 2. per cent on incomes of married persons- in excess of .$4000 and on in- omes of single persons in excess o. $3000. For example, if you are married anu your net income for 1917 was $450' vou will pay a tax of $60. This is 2 per cent on the amount above your ex emption of $2000 under the act ot 1917 and 2 per cent on the (amount above your exemption of $4000 under act of 1916. An additional exemption of $200 is allowed a married person or head of a family for each depen dent child if under eighteen years ot age or incapable of self-support. A taxpayer is considered to be thf head of a family and entitled to al the exemptions allowed a married per son if he is actually supporting one or more persons closely connected witr him by blood relationship by marriage or by adoption. Women as well as men must pay an income tax. The combined net income of a married couple in excess of $2000 is assessed. They may file a join re turn or each file a separate return it desired. If a joint return is filed eith er one may claim the exemption or it may be divided between them. A wid ow, a woman living apart irom uei husband or a maid is assessed on. her net income abov,e $1000. Net income means gross income less 'certain ' deductions provided for by the act. Expenses actually incurred in car rying on any business may be deduct ed, but not family nor living expenses. In making out your return you may deduct the following from gross in rome: Interest paid on mortgages an' notes and other indebtedness, except :ndebtedness for the purchase of tax exempt securities. Rent paid for offices or business places. v Taxes paid, except for local im yrovements,ssuch as sewer and water, income taxes and excess profits taxes. Losses sustained in business or t-ade arising from fires, storm or oth er casualty or by theft; if not com pensated for by insurance or other wise. If property was purchased pri or to March 1, 1913, the fair market price or value on March 1, .913 is the basis for figuring the loss. Losses sustained in speculation and side lines not connected with youi regular business, but these deductions must not exceed the profits from sim ilar transactions. Debts ascertained to be worthless and charged off within the year. Reasonable depreciation for busi ness structures but not for your res: dence. Depreciation for oil, gas wells mines, etc. You must include under gross in come the following items: Salaries, wages and commissions oj compensation of whatever kind for personal services. ' All profits derived from business trade or commerce. Profits from the sale of property real or personal. Rents. Interest on notes, bonds and bar deposits, including savings banks. Incomes received from fiduciaries, that is aomunts received from in comes of estates, trusts, ets, through tvustees, administrators or executors. Dividends on stock, whether receiv ed as cash or stock. Only dividend: paid out of earnings or profits accrued since March 1, 1913 are taxable. Net partnership profits, whether d vided and distributed or not. Royalties from mines, oil and gas wells, patents, coyprights and fra:i chises. The following items are not taxabl and need not be reported in your re turn. Gifts. Value of property acquired through will or by' inheritance. It must be un derstood however, that the income re ceived from such property is taxable. Proceeds of life insurance policies. Returns of premiums on life endow ment and annuity policies. Interest on bonds and other obliga tions of the United States government or its possessions and of any state or political subdivision of a state such as a city, town, county or village. Interest on the second liberty bond issue of September 24. 1917 to an amount not exceeding $5000 of such bonds. If you own more than that amount the interest on the addi tional bonds is exempt from the nor mal tax but not from the surtax. Interest on securities issued under the provisions of the Federal Farm Loan Act of July, 1916. Salaries of officers and employes of a state or political subdivision of a state, including school teachers. In addition to the normal rate of 2 per cent the act of 1917 imposes an extra levy or surtax ranging from 1 per cent on incomes between $5000 and $7500 to 50 per cent on Incomes in excess of $1,000,000. Theact of 1916 in addition to the normal tax imposes i surtax ranging from 1 per cent on Incomes between $20,000 and $40,000 lo 13 percent on incomes of more than $2,000,000. The total tax on in comes of more than $2,000,000 there fore, is 67 per cent. If by reason of illness or absence from the United States you -are un able personally to render a return you may appoint an agent to act for you. Your agent must make affidavit that he has sufficient knowledge of your affairs to make return for you and be willing to assume responsibil ity for a delinquent, false or fraudu lent return. The task of collecting income taxes: devolves upon the b'ureau of internal revenue. The bureau is sending into. every county in the United States, revenue officers to assist taxpayers; in making out their returns. The loca tion of their offices may be ascertain ed by inquiring of the office of the collector of internal revenue, youg bank or your postmaster. They will furnish you with blanks, answer any and all questions as to how to fill them out and swear you to your re turns, each of which must be accom panied by an affidavit. . If your income was not more than. $3000 ask for Form 1044A. If it was more than $3000 ask. for Form 1040. The services of the government ex perts are offered without cost, but should you fail to see them you are not relieved of the duty imposed by law to file your return within the time prescribed. The government is not re quired to see the taxpayer. The tax payer must seek the government. Payment- of the tax must be made on or before June 15, 1918. The man who thinks to evade the income tax i making a serious error. A checking system will inform the government of delinquents. Under what is known as the "information at source" provision of the act of 1917 employes are required to file with, the commissioner of internal revenue a true report of the wage of $800 or more paid to each employe during the year 1917. The government has other methods , of keeping tab on delin quents. The penalties are severe. For fail ing to make a return on time the penalty is a fine of not less than $20 nor more than $1000 and in addition 50 per cent of the amount due. For making a false, or fraudulent return the penalty is a fine not exceeding $2000 or one year's imprisonment or both, in the discretion of the court and 100 per cent of the tax due. For failing to pay on time the penalty is an assessment of 5 per cent of the amount of tax due plus 1 per cent in terest for each- full month during which it remains unpaid. Last year 500,000 persons paid an. income tax. This year the- number as sessed will be more than 6,000,000. If you are one of them remember that your dollars are for the support of the war and that by prompt filing your return and promptly paying your tax you are helping the government to wards early victory. The more quick ly Pthe victory is won the more quick ly will the income tax be cut down on small incomes. Pay your income taxes to insure your income. CHURCH FELLOWSHIP OF U. S. SOLDIERS The Central Christian Advocate calls attention to the census of the Church Fellowship of the soldiers at Camp Doliphan, taken by order of the camp commander. It presents this interesting table: 137th Infantry. s Methodist l'l81 Christian 617. Baptist 4S2 Presbyterian 410 Catholic 236 128th Machine Gun Battalion. Methodist . Christian . . Baptist . Presbyterian Catholic . .. .169 .177 .16' . X . 24