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illllllM North Anderson, already the pride of every man who has bought or lives i n that section, will soon be the pride of all Anderson. Eleven new homes, representing an expendi ture of #38,000.00, have been built or are under construction?and all modern in every way. $25,??? has been spent for permanent im provements, such as car Unes, sewer, water, lights and club house. North Anderson has established a social pres tige of which any section might be proud?AND ALL THIS IN EIGHT MONTHS. Thirty aero Field of Cotton on farm or W. H. Tolllson, Piedmont, S. ?.. Mr. Tgm*p lo an. Ai Hin tlummtrul a? 2Et!?fi?d CUStO C, raised by UNION OUANO COM your dealer for our goods and accept a soubstttute. A better Fertiliser will produce a better crop. "UNION BRANDS" h . j?st planters in ybur own county their superolr "crop preducl?g" Qualities. ForSale by Hudgens A Ragsdale, Pelzer. Bennett Mercantile Co, Kaeley. P. F .Cox? Greent?He. and many other dealers in Anderson, Hampton Mercantile Co, Piedmont. Victor Mercantile Co, Willianuton. J. B. Douthlt, Sandy Springs. Greenville and Pickons counties. For resentativo at Anderson, Mr. R. It. Burrlss'or address UNION GUANO COMP ave demonstrated to many of the Jar ' Aair *h* m" ~ho Uojtd ill em. Bclton Mercantile C*, Beiton. Empire Mercantile Co, WllUamsteu. further information, write our rep ANY.Wlnston-Salem, N. C When you think of coal think of Palnietto Block When you think of Pal metto Block Think of Sloan Whe nyou think of Sloan Think of Phone No. 271. SAUS if M KIDNEYS HURT Drink lets of water and stop'tiW meat for a vhile M yen* Bladder troubles yea When you wake op with backache and dull misery in the kidney region K generally means yon have been eat ing too muoh meat, says a well-known authority. M tint forms uric acid whlc ? overworks the kidneys in their effort to Alter it f rom the blood and they be come sort of paralysed and cloggy. When your kidneys get ?l?gjdsh and clog you must relieve them, like you relieve your bowels; removing all the bodv'fl urinoua waste, else yon have ! bseisch?, sick headache, disxy spells; I ycur ?tomach eours, tongue Is coated. and whan the weather Is bad yon have rheumatic twinges. The urine is cloudy, full of sediment, channels of get sore, water scalds and you obliged to ?eck relief two or times during the night. Either consult a good reliable pi iclan at once or get from your pt cist about four ounces of Jad t?ka a tablcspoonful In a glass waiter before bre&kfast for a f^sr rf^yu and your kidneys will then act Ann. This famous salts is made from the ncid of grapes and le-mon Juice, ] bined with ljtthia, and has been j for generations to clean and stlmt J sluggish kidueys, also to n*ulr I acids in the urine so it no longer _.. ; tates, thus ending bladder weakness Jad Salts, is a life saver for regular meat caters. It is Inexpensive, cannot injure and makes u delightful, effer j rescent itthta-^sta? drink. COMING!.. For the benefit of the Melton school, the people of the Slx-and-Tweuty com munity will give an oyster supper and box party on the night of Saturday, January 24, at the homo of Andrew W. Pickens. Bvorybedy is tavited to HOW INCOME TAX HAS TO BE PAID Form 1.040 Mus! Be Fined Out I and Filed by Marcft 1. ELABORATE INSTRUCTIONS. United State* Treasury Department Furnishes Information In Computing Incomes and Making the Deductions Which the Law Allow*?Warns of Penalties. 0 The long heralded blank form to bo used by Individuals required by tbo new lucerne tux law to make un an nual return of their net annual income has been Issued at the treasury depart ment It is known as form 1,040 and) must be used in accordance with "In structions." The Intter follows: 1. This return shall bo, huh]e by every citizen of the United Statur, whether re sidlnK et home oc ubrom), and by every person residing In tba United States, though not a citizen thereof, having o net Income or $3.000 or over for the taxable year and also by' every nonresident ?allen dcrl"?ns income from prop?r*y nwn*dand business., trade or profession carried on .In the United States by him. i. When an Individual, by rcar-mt ?f mi nority, sickness or other disability or ab sent* from the United Statt?, is unable to make his own return it may be'made for him by hie duly - authorised repre sentative. 3. The normal tax of 1 per cent shall be assented* on the total net Income. Je*s the sp?cifia exemption of $3,000 or $1.UX>, as the case may be. (Po*- the year 1913 the Spe cific exemption allowable Is ?.',600 or $3, 333.33, u? the race may be.) If, however, the normal tax has been deducted aryri withheld on any part of the Income at the source or If any part of the Income Is received as dividends upon the stock or frnn, ret csrnlns? vi any corporation, etc., which Is taxable upon Us net Income such income shall be deducted from the Individual's total net Income for the pur pose of calculating the amount of income on which the individual la liable for the normal tax of 1 per cent by virtue of thir. return. 4. The additional or super tax shall be calculated as stated. 5. This return shall be filed with the collector o2 internal revenu, for the dis? trlct in which the individual resides If he has ho other place of bUs/hecs. otherwise] in the district where he has personal pise* of business; or in case the person resides In a foreign country, then. with the. col lector for the district.in which his per sonal business is carried on in the United States. a This return must be ;Mo* on.or before the lift day oi March r?vc-ec?ina.t?* cross of the calendar year for *rhtch return b? made. 1. The per.-.ty for .failure to ni* the re turn within the Urne specified by law ts %M to $1,000. In rase of refusal or neglect to render ,the return Wlthla^toe ' required time texoept in cases ujt sid&eis or ?t> eence> 60 per echt ?hall bo nddcd'to amount of tax assessed. In case of raise; or fraud ulent return 100 per cent shall 'he added to such.tax. and any vet son jrequlred by law to make.' render.' *lpn or Verify any return who makes any false^oy' traudu defent or evade the' ssessment required by this section to be made shall be guilty of a misdemeanor and shall be' fined not exceeding $2,000 or be. Imprisoned not ex ceeding one year or toth, ?t the discre tion of the court, tvlth the costs of pros ecutlon. Aii Zsicuiiou oi i?ine. 8. When the return la not filed within the required time .by reason of sickness or absence of the individual an extension of time not exceeding thirty days from March I within which to file such return may be crante?! by tb* collector, provided an application therefor is made by the Individual within the period for which such extension is desired. ' 3. This return, properly ?iiic? out. muii( be made under oath or affirmation. Affi davits may be made before any officer authorized, by law to admihlster oaths. If before a Justice of the peace or mag istrate not using s seal s certificate of the clerk of the court as to the authority of auch officer to administer oaths ahoutd be attached to the return. 10. Expenses) for medical sttendance.sicr* accounts, family supplies, wages, of dtv nvestlc servants, cost of board, room or house rent tor family or personal use an? not expenses that can be deducted from gross Income. In caso an Individual owns his own residence ho cannot deduct the estimated vfclue of his rent. Nolthur shsJl h? be required to Include such estimated rental Of his home as Income. U. The fermer in computing the net la come from Ms farm for his nnnunl return shall Include ail moneys received fnrnrn.1. u?e nnd animals sold and for the wool and hides of animals slaughtered, provided such wool nhd hide* are sold, end bo shall d*a?"' ifiir-*:^:;-. ?ums actually paid es purchase money for the jplmats sold or rlaughtered during the year. When animals were raised by the ownir and are sold or slaughtered he shall r.ot deduct their value as expenses or loss. He may deduct the amount of money actually paid as expense for producing any farm prod ucts, live stock. ?to. In deducting .ex penses for repairs o;i farm property the amount deducted must not exceed the amount actually exp-ivied for such re pairs during the V?ar far which the return Is made. The ?t.*t of replacing tools or machinery Is a deductible expense to the extent that the cost of tho new articles does not exceed the value of tb* old. 12. In calculating losses only sucb-laMes M shall ha v.) been actually sustained and the amount of which has been definitely ascertained during the year eoverid by the return con he deducted. U Persona receiving fees or emoluments for professional or other service*, as In mtm mm of phvslolans or lawyers, should InrliKle i,u actual receipt* for services rendered In the year for which return 1? msde. together with all unpaid ace cunts, charges for services or contingent Income du* for that y?*r if good and collectable. Auction at Bad Bebt?; 1*. ?ebts which wer? contracted daring the year for which return I? made, but found In said year to be worthies*, may be deducted from arose Income for said year, but such debtu cannot be -jrr'ffil as worthies* until after legal proceedings to re? -er the same have prav-a frultt.??* ::r i: o OSTiJ* aftirai? ihm the debtor is insolvent. If debts contracted prior to the rear for whieh return is mad* were Included as Income In return for year In which said debts wer* contracted, end 5ti?m debts shatt subsequently prove to be worthless, they moy be deducted under the heed of losses it, the re tern for the year to which curh debts wer? charged III oft* a* worthless. 15. Amounts due or accrual to th? indl- Wll vlduat members of ? mtrtnership froth the net earning* of the partnership, whether appoiiione? and distributed or not, shall be included In the annual return of the Individual, Id Th? UuKed States pensions shall be * Included ax Income IT. Otlmated advance In value of real Xs estate la not required to he reported as *"ni Income unless the Increased value Is taken up on the books of the Individual as an In crease of assets. # is Costs of suite and other legal pfb reedinns arising from ordinary business may be treated as an expense of auch ousioess and may be deducted from areas Income for the year In which such costs \_ were paid. 15. An unmarried Individual or a mar- ^ni ried individual not living with wife *>r for1 husband shall be allowed an exemption of ?OOB. When husband and wife live to- on* gether they abatl be allowed Jointly a to- ne? tal exemption of only Sl.OOQ on their ax- rie, gregnte Income. They may make a Joint return, both subscribing thereto, or, if ?rs they have separate incomes, they may the make separate returns, but In no case n shall they Jointly claim more than Jl.COO * exemption of thefr aggregate income. hoi 20. In computing net Incomes there shall , be excluded the compensation of all ort cera and employee* of a state or any po- ido Iltlcal subdivision thereof, except when poi such compensation is paid by the United Mates government. len Tbo blank spaces to be filled In form ditl 1010 cover three pages. The spaces on ine the llrst page of form 1040 are to be wa: filled only after entries bave beeu pec made on the other two pages, but this t)lQ Is because the first page is a sum- m innry of totals on the other pages und . based upon the cnlcuhttlons , hat must y be made in tilling out the other pages. oov The second i?uge of form 1040 Is ar- der. ranged so as to aid toe Individual In che makjng return of his "gross Income." yea Description of Inoome. son The individual's income is to bo de J scribed as follows: ant . l. Total amount derived from salarie*, me wages or compensation for personal sorv- orfi Ice of whatever kind and In whatever . form paid. f 1 Total amount derived from profss- x. slons. vocations, businesses, trade, coin- ' mere* or sales or dealing* In property. va] whether real or pereonci, growing out of sis' the ownership or uso ?r or interest In real or pcrnoual property. Including bonds yes stocks etc. era 3. Total amount derived from rents and naj from Interest on notes, mortgages and ce- Z.m curltles (other than reported on lines 6 zl and ? ). ??e 4. Total amount of gains and profits de- " ? the t&roo be" divided *and distributed or of I not the 5. Total amount of fixed and determln- cer able annual gains, profits and income de- m_ rived from Interest upon bonds androort gages nr '*~:?- of trust or other similar *?0 obligatio;.? of corporations, Joint stock D)S companies or associations and insurance Th companies, whether payable annually oi to at shorter or longer periods. R. 6. Total.amount of income derived from jia coupon?, checks or bills of exchange for ?_ or im psyinsat c? inisrest upon bonds la- n sued In foreign countries and upon for- rr* ?Ign mortgages or like obturations (not tue payable In tre United States), and also as from coupons, cheeks or bills or exchange ne: tor or In payment of any dividends upon dlv tho stock or Interest upon th* obligation* pr< of j foreign corporations, associations and . j i Insurance companies engaged In business if ? in foreign countries * K. '' ?. Total amount of Income received from "8 fiduciaries. th( *. Total amount of income derived from th; ?n'y som ts"whatever not specified or an tcred elsewhereon toispag*. * All of the above Income that may { buva been deducted Und withheld at] the source is to be Itemized In oue col- . ?Inn, and nil or the utjovo on which I the tax has not been withheld at the source is to be shown Id a separat* j ?wre'?c! t-o&m.n. TU* agg^ui? of these columns'must be added to the ; total amount of Income derived front dividends on the stock or from net earnings, of corporations:, ' Joint stock companies, associations or Insurance companies subiectfto the tax. and the result will be designated *? th? "total ?, gross income." ?r T??? ?i>iiu page of iuo blank form Is nrmuged so as to Indicate the "gen eral dedunrjonsf' to be allowed to the individual. General Deductions. 1. Amount of necessary expenses actual- &* iy paid In carrying on business but not g*i including business expenses or partner ships and not Including personal, living or family expenses. 1 All Interest paid within the year on p personal Indebtedness of the taxpayer. 5. All national, state, county, school and I municipal takes paid within the year, net #~* Including those assessed against local ben eflts. 4. Losses actually sustained 'during the yser Incurred to trade or arising from t> nres, storms or shipwrecks and not com? 4 ' penaated for by Insurance or otherwise, 6. Debts du? which have been actually 7s ascertained 13 be worthless and which ' hav<? ~m ?:tr,;r, jr,i *r C Amount representing a reasonable ?I- H lowancO for exhaustion. *?cor and tear oi property arising out of Its use or employ- I ment in business, not to exceed In tho case ' of mines 6 per cent of gross value at the min? Of the output for the year for which the computation Is made, but' no deduc tion Is to be m a do for any amount of ex pense of restoring property or making Rood its exhaustion for which allowance Is or has been made. After.having Ascertained his "gross income" and the amount of the "gen eral deductions," as thus outlined, the individual would make thexu es ries on the front past* ?:f form I0t0, subtract the "general deductions" from the "gross Income." thereby ascertaining the "net Income." From this "net in come" , must bo eliminated tbtae de ductions and exemptions allowed In : computing the income subject to tit* normal tux of 1 per cent: t. Dividend? ?od net earnings received or accrued of corporations, etc.. subject to tike tax. 2. Amount of Income on which the nor mal tax has beet* deducted e?? withheld at the source. 1 Specific exemption cf S3,COO or K0f>\ as the case mty be. When these deductions hove b?n made from me "net income" the result '>? unk-ri?n? na ??n? "taxable ;oeome on S which the normal tax of 1 ner c^nt i. I to De calculated-." When the ?et 1c- I come exceed* *20,ouo tbo. additional I tax must bo calculated according to R I form um. Tbo addition of the total "wddiHonar or .**s:?p??r" tax to tb* to- B tnl "roraiai'' bis of f per cent will give tbo total tax liability. ' Mj moos noes MEt YESTERDAY Saal? of Three Prominent Companies. Held Sessions Durmfe the Day ? 'esterday was a busy day with the dereou county people who were lunate enough to own stock In any I of several of the prominent busl s enterprises of the city. Three etlngs"|?f stockholders and direct were held at various hours during day. ,m* 'he annual meeting of the stnek dera of the Farmers & Merchants ik was held in the office of the pres at, at which time business of 1m tance was discuescd and given at tlon. The statement of the con on of the bank at the close of bua ss on December 31 was read and 3 decidedly pleasing in, every res t to all stockholders. It was found t the affairs of the institution wore splendid shape, owing no money, ring no bllle payable or. re dls inted and enjoying a fine line of >ositH. The following directors were isen at this meeting for the ensuing it: Capt. E. A. Binyth. T. C. Jack i, N .. .JB Sulftvan/G., F.. Watson, J.. Major. H. A- Orr, J. D. Haramctt 1 J. It. Vandiver. Following the etlng of the stockholders the, dlrect at once went into session and se tcd the folioving officers for the it year: .J. R. Vandiver; president; B. Sullivan .vice-president; E. P. adirer .cahsier; J. 1. Brpwnlee, es tant casbter. Another meeting of interest held iterday was that of the, etockhold of the Farmers. Loan & Trust Com iy, which took place in the office the president of the Farmers ft reliants Bank. The president made annual report whlc^.showed'the :d!ticn of too bu?l?coD ?i Hut close the year. This report demonstrated I fact that the business of the con n during the last year had been re than good in every sense of the rd and It was most gratifying to I stockholders of the Institution, e following directors were selected serve during the ensuing year: J. Vandiver, 3. B. Douthit, Dr, J. C. rrls, R, G. "Witberspoon^ William ughlin, J. J., mai?fBj^Joster Uf rwn, G. W. Evans. ,Tm? directors >& went into'session'and selected officers of the Institution for the it year, the following: J. R. Van er, president; G. W. Evans, vice ssident; E. P. Vandiver. cashier: J. Brownlee, assistant casMer. - \\ The third meeting of the day l? he ld in the office ?rt the president o? > Farmers & .Merchants Bank was it of the directors of the Andor^on fWI.M-Sl.HI. Ill l-SIS? . I Phosphate ft Oll Company. Tbl* meeting, however, was entirely ot a routine nature. A number of matters relative to the conduct ot the busmes.i came up for discussion and received attention. Among the directors pres ent at the meeting were: J. R, Van driver, Capt. B. A. SmyXb, D. A. Led better, J. J. Majora and N. B. Sullivan. 00 WE? WE DO. At least 150 Aadersonlans left for Oreenvllle Monday night on special cars to witness play "Within the Law", which was presented in that city last night. The seats for the play were sold at an average price of about $1.75 each, so it may be seen that in the neighborhood of $350 for seats alone and about $125 for interurban fare, making a toal of about $500 left An derson yesterday for a play in a neigh boring city. Think of it. Anderson ians spent $500 yesterday to see a first clasB play in Anderson's competitive rival! Do we need an opera bouse? SEED CORN AND COTTON SEED? If we should not have what you require make known your wants? perhaps we can get it tor you at a better price. Fnrman Smith? The Seedsman. PHONE 464. ORDERS TAKEN NOW FOB THE FOLLOWINGt Eggs and day old chicks. Buff Plymouth Rock?Prize winning stock in Augusta, Atlanta, etc. Fawn Indian Runner Ducks (winners at Belton and. other fairs.) Pekin Ducks?From prize winner*. Bronze Turkeys?Pure or also crossed with Virginia wild turkeys. Young Cockerels Caploned so can car ry all chicks given them. Will gladly answer ail inquireyo. D. C. HOLLAND, Anderson, ------- s. C. COTTON SEED ?i?uui:xgs iiuuruveti Cleveland Big Boll Grown by B. J. Smith; large bolls fifty five to the pound-very pro ductive; seed selected with care?price $1.50 per bushel. I Fur man Si The? Talk ofethe Town AVO?D ?NDIGES i.QO Gold Dust Plate $12.50 i-Tigesuon Devins in tne MOUTH. Good Teeth are essential to Good Health. "?'-if UARANTEED hone 527 Our Special Prices : Plates. .$5. Crown and Bri Wrok. . Painless Extraction. 50c DR.H.lR.Wl^S*cd. WHEN YOU WANT TO ENJOY COME AND SEE US THE BEST OF EVFi* YTHING in the YjER YBEST STYLE Special Orders & Specialty Our Motto PROMPTNESS and EFFICIENCY i Eum Vote N.Main St* Andsyaixa, S,