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FARMER'S INCOME SUBJECT TO TAX Gains for 1919 Must Be Figured Under U. S. Law?Returns Due March 15. LAND SALE PROFITS TAXABLE. Necessary Farm Expenses May Be Deducted?Special Form for Farm Income?Cash or Accrual Basis for Computing. A farmer, shopkeeper, or tradesman most figure up his net income for 1919; and if the farm or business income plus his other income was sufficient to require an income tax return a complete return must be filed with the collector of internal revenue by March 15. A farmer should ascertain the gross Income of his farm by computing all gains derived from the sale or exchange of his products, whether produced on the farm or purchased and resold. Farm Expenses. From his gross income a farmer is allowed to charge off all of his necessary expenses in the conduct of the farm during the year. These include costs of planting, cultivating, harvesting and marketing. In addition to these costs he may deduct money spent j for ordinary farm tools of short life j bought during the year, such as shov- i els, rakes, etc. Also, the cost of feed purchased for his live stock may be treated as an expense in so far as this cost represents actual outlay, but the value of his own products fed to animnls is not n dpdtiotible item. \ Other farm expenses allowable are the cost of minor repairs on buildings j (but not the dwelling house), on fences, | wagons and farm machinery; also bills paid for horseshoeing, stock powders, rock salt, services of veterinary, insurance (except on dwelling house), gasoline for operating power and sundry i other expenses which were paid for in cash. As to hired help, all the productive labor Is a deductible expense; but the wages of household servants, or help hired to improve the farm, as in tree s planting, ditching, etc.. cannot be elaimed against earnings. A farmer is not allowed to claim a salary for himself or members of his family who ' work on the farm. Wear and Tear. Purchase of farm machinery, wag- I ons, work animals, etc., also the cost ' of construction or extension of build-1 tags, silos, fencing, etc., should be con-1 cddered additional Investments In the | farm and are not proper deductions against income. A reasonable allowance may be dairaed for wear and tear on farm 1 buildings (except the farmhouse), 1 fences, machinery, work animals, wagens, tanks, windmills and other farm equipment which is used in the conduct of the farm. As to autos and tractors, the cost of fhese is not an expense, although the cost of their upkeep is an allowable deduction, if the machines are used exclusively for farm purposes and not > for pleasure. Also, in such cases, a deduction for wear and tear is allowed. Farm Losses. The loss of a growing crop is not a proper deduction from income, inasmuch as the value of the crop had not > been taken into gross income. The loss of a building or of machinery through storm, lightning, flood, etc., is j an allowable deduction, but care should be used to ascertain the correct loss lustained, as restricted by income tax regulations. No deduction is allowed in the case 4 of loss of animals raised on the farm, 1 but a loss is deductible from gross income if the animals had been pur- j chased for draft or breeding purposes. Shrinkage in weight or value of farm ' products held for favorable market < prices cannot be.deducted as a loss, for the reason that when such products are sold the shrinkage will be reflected In the selling price. Sale of Farms and Land. The value of agricultural lands has been jumping during the past few years, and during 1919 many owners told out part or all of their lands at big profits. All such gains constitute income and must be taken into the net income for the year. Any person who sold part of a farm r ranch, or part of a parcel of land, must also show any gains realized by the sale. The method of figuring gains and losses on such transactions Is prescribed In the Income Tax regulations, copies of which may be secured from Internal Revenue Collectors. Forms for Returns. The Internal Revenue Bureau has Issued an Improved Form 1040F for the use of farmers. This form, to' gether with Form 1040A or 1040, will gether with Form 1040A or 1040, will give the farmer explicit information as to how to properly figure his net income for 1919. There are two methods of figuring a i farmer's income tax return this year. He may make his return on the basis of the difference between the money and goods received for his products and the cash paid out for actual allowable farm expenses within the year. Or he may make his return on the accrual basis, which means computing the receipts and expenses that pertain to the taxable year, excluding income earned and expenses incurred in previous or succeeding years. DELCG-IiGHT 1*?-^ complete Electric Light and Power Plant Faulkner Electric Service Co., Dealers, Bamberg, S. O. WOKsffl^ CK ~ ll fc^thout question if Hunt's Sal** all fails in the treatment of Eiaetrm, / tf I f# ^*fttcr Ri->pwr?rm Itch.etc Don t { J A become discouraged because other /') treatments failed Hunt'sSalv* Vj|| has relieved hundreds of tuch ^^||m Money Back Guarantee Try it at our risk TODAY Price >5r MACK'S DRUG STORE, Bamberg. ==Tr==ri I Just Arrived fi One Car I Cedar Shingles I I SASH IN STOCK H 2*10 x 5-10 8 2-7 x 5-2 2-10 x 4-6 g All 12 lights m I GLASS DOORS H 2-10 x 6-10 4-PANEL DOORS H 2-10 x 6-10 H SCREEN DOORS | 8 l 2-10 x 6-10 o v ^ KH M oai IL B. FOWLER I Bamberg, S. C. ^ |3AMBER6 IS NO EXCEPTS 3amberg People Come Out as Frank ly Here as Elsewhere. Bamberg people publicly recom nend Doan's Kidney Pills. Tnis pa )er is publishing Bamberg cases from week to week. It is the same every where. Home testimony in home pa iers. Doan's are praised in fiftj Jiousand signed statements, publish Jd in 3,000 communities. Bamberg peo jute are no exception. Here's a Bam >erg statement. J. H. Murphy, farmer, Elm St >ays: "In my estimation Doan's Kid ley Pflle are the best kidney remed> >n the market, and I can honestlj ecommend them. I haven't had oc ;asion to use Doan's for several years lut I clearly remember the good 1 a 1 A tVlom when lSSt I US6<j leuveu iivw m>v~. Lhem. I had a lameness in my back ind my kidneys were disordered causing me much annoyance. I used Doan's Kidney Pills and they com pletely cured me of this trouble and put my kidneys in good shape again. 50 I am glad to endorse this fine rem sdy. Anyone having trouble with theii Sidneys should try Doan's." Price 60c, at all dealers. Don'1 simply ask for a kidney remedy?gel Doan's Kidney Pills?!he same thai Mr. Murphy had. Foster-Miiburn Co. Mfrs., Buffalo, N. Y. j NOTICE! AFTER DECEMBER 1 ALL . MEAT . BILLS WILL BE DUE AND PAYABLE WEEKLY. City Market I Hutto & Bellinger, Props. y \ BAMBERG, S. C. I Read The Herald, $2 per year. ,j You Do More Work, * * You are more ambitious and you get more . enjoyment out of everything when your J" blood is in good condition. Impurities in the blood have a very depressing effect on the system, causing weakness, laziness, nervousness and sickness. GROVE'S TASTELESS Chill TONIC restores Energy and Vitality by Purifying and Enriching the Elood. When you feel its strengthening, invigorating effect, see how it brings color to the cheeks and how it improves the appetite, you will then appreciate its true tonic value. GROVE'S TASTELESS Chili TONIC is not a patent medicine, it is simply CON and QUININE suspended in Syrup. So pleasant even children iike it. Thi blood needs Quinine to Purify it ana IRON i to Enrich it. These reliable tonic prop- I ernes never fail to drive out impurities ir. J the blood. The Strength-Creating Power of GROVES TASTELESS Chill TONIC has made it . the favorite tonic in thousands of homes More th.-n thirty-five years ago, folk; would ride a 'ong distance to get GROVE'S TASTELESS Chill TONIC when c member of their family had Malaria or ' needed a body-building, strength-giving tonic. The formula is just the same today, and you can get it from any dru? store. 60c per bottle. ~ "SECURO" VOW IS THE TIME TO PLACE YOUR ORDER FOR RAT AND FIREPROOF STEEL CORN CRIBS Sizes from 100 to 3,000 Bushels. | PEED THE CHILDREN AND NOT | THE RATS. L. B. FOWLER Agent Bamberg County. tl |j Get ( I 30x3Vfe G Fabric, Al 30x31/2 < Fabric, Aj Best material and workman- I ship, light running, requires K little power; simple, easy to H handle. Are made in several m sizes and are good, substantial ffj money-making machines down S to the smallest size. Write for H catolog showing Engines, Boil- |j ers and all Saw Mill supplies. 9j? "LOMBARD IRON WORKS & ! SUPPLY CO. I Augusta, Ga. ' Read The Herald, $2.00 per year.' -: i BM?Uae I I Women! i i 4J| Here is a message to w I suffering women, from El I Mrs. W. T. Price, of I ? Public, Ky.: "I suf- g I fered with painful...", I i W she writes. "I got down (ffl 1 d IE with a weakness in my g jg ; I H back and limbs...I I IB || felt helpless and dis- 9 |j | II couraged...I had about III 1 3 given up hopes of ever I |m III being well again, when I JS8 Mm a friend Insisted I jfWTvj j Take """ CARDUI Hie Woman's Tonic m I began Cardui. In |HT] fl a short whilo I saw a I fl marked difference... 8 fl I grew stronger right fl along, and it cured me. I Mi I am stouter than I x j/ I i have been in years." fl I L If you suffer, you can fl fl I fl appreciate what it I I I fl means to be strong and fl I I fl well. Thousands of wo- fl fl L Fl men give Cardui the T K fl I credit for their good fl fl I health. It should help fl fl you. Try Cardui. At all fl fl I druggists. E-73 fl \ \ Goodyear 1 That Si Just as o\ mobiles g \ out of Gc smallei advantage *\ \ ||i|b The 30x3 lift Goodyear Y IlllSj worth in j K 1 i oajythe / : 1 3 'care c ?| iii"| :i# This extr not only J 1 also with \ I I is no grea / I I than that | I I I of tires. K m Go to the Jr I ?11 Dealer fo fL mil Chevrolet If 0 M l these sizes wVw 11 year Heai oodyear Double-Cure <fc ^ f>QO Gcx L? Weather Tread ^ ? reir che Joodyear Single-Cure dj-f '765 thai iti-Skid Tread ^1 ( ? pro j i ???????? Fresh Oysters-c? j Fresh Norfoik Oysters now served regular- 1 ly. They are luscious, delightful, and palat- j able. We get them fresh by express. TRY THEM! 5AMBERG FRUIT COMPANY j JWBMBP K UtWIlUBWHBMH??HMWi ?I I K^^OlJR~" I i II ni f-fl^HICKWALLS | ' I| IStrong LOCKS $ I m^1 W,s THE SAFE 1 " I H ?Tiil^PLACE TO HIDE J I W ilfi 1 YOUR MONEY 1 'I @ P ll L PUT YOUR MONEY fl | f|i |||' in our. Bank a lip If THEN YOU HAVE I jl jl|j ITSAFE I J iJiiiil J If you bury your money some one may SEE you or may find it. You I might die without anybody knowing I of its whereabouts. If you hide it be- J hind a picture, under the carpet, in A a sugar bowl or the the coal bin, a A burglar can just come and get it. ^ That's the burglar's business, study ^A this picture and you will bide yours H in our bank. 9| BANK WITH US. 1 We pay four per cent, interest, com- If pounded quarterly on savings deposits I Farmers & Merchants Bank | JBHRHA.RDT, C. ^ P?- ,..l * i \ "ire Economy for I mall Car \ >??> .tt wutifniiiiiiiiiiHi iniiiiti 1111 i)t?uii iimm tniii mii ii iiMtiiiiuiti??uuiiinu?*<u?i?n<Mwm>MWw<iwwwpwwiiii?wiiiwmiawriwwiwiBMBMM???ij H vners of the highest-priced auto- B ;et greater mileage and economy ' >odyear Tires, so can the owners J r cars similarly enjoy Goodyear 9 s* ll 30x3V2-, and 31x4-inch sizes of Tires are built to afford a money's performance and satisfaction which Si * > ' t*OCAl "I rPPfi* : urmubL in x&uwvj twTvuivw 'II i :an produce. II aordinary money's worth begins || with the merit of these tires, but II the first cost, which in most cases | j ' ter, and sometimes actually is less, 11 of other makes of the same types || J : nearest Goodyear Service Station j r Goodyear Tires for your Ford, II 1 :,Dort, Maxwell, or other cars taking || fj ?. He is ready to supply you Good- J j 7Y Tourist Tubes at the same time. || U xiyear Heavy Tourist Tubes are thick, strong tabes that iforce casings properly. Why risk a good casing with a ap tube? Goodyear Heavy Tourist Tubes co?t little more l| a tubes of less merit* 30x314 size in water- ? 1 Qf\ _ o/ bag 1 1 I